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XAU Resources Inc. Announces Amendment to Noseno Property Option Agreement

Mergers & Acquisitions Property Options & Staking Share Capital & Compensation

XAU Resources Inc. Announces Amendment to Noseno Property Option Agreement

NOT FOR DISTRIBUTION OR DISSEMINATION IN THE UNITED STATES OR THROUGH U.S.

NEWSWIRE SERVICES

TORONTO, December 21, 2021– XAU Resources Inc. ("XAU" or the " Corporation") (TSXV: GIG.P),

announces the amendment of its option agreement to acquire the Noseno Property initially entered into on

October 21, 2021 (see the Corporation’s news release dated October 22, 2021). The Corporation intends

that the acquisition of the Noseno Option serve as the Corporation’s “Qualifying Transaction” pursuant to

the policies of the TSX Venture Exchange (the “Exchange”). The Qualifying Transaction is subject to:

(a) the Qualifying Transaction having been conditionally accepted by the Exchange; and

(b) completion of the Corporation’s previously announced $1 million subscription receipts offering.

The Qualifying Transaction, if completed, is an Arm’s Length Qualifying Transaction. No Shareholder

approval is required to complete the Qualifying Transaction.

The option agreement was amended to defer certain cash payments. The Corporation may acquire a one

hundred percent (100%) undivided interest in the Noseno Property by, among other things, making the

following cash payments and incurring the following minimum work expenditures, all over a four year

period:

Payment Date Annual Cash Payments(1) Work Expenditures(1)

On or before the Trigger

Date(2)

NIL CAD $619,000

On or before the date that is

two years from the Trigger

Date(2)

CAD $371,520 CAD $1,238,400

On or before the date that is

three years from the Trigger

Date(2)

CAD$743,040 CAD$1,857,600

On or before the date that is

four years from the Trigger

Date(2)

CAD$1,981,440 CAD$2,476,800

Notes:

(1) All figures converted from United States Dollar amounts based on the Bank of Canada daily average rate of

exchange on October 31, 2021 which was US$1.00 = C$1.2384.

(2) The "Trigger Date" is the date that is the later of (a) one year from October 21, 2021 and (b) the day after the date

on which (i) conditional acceptance by the Exchange of the Qualifying Transaction is received by XAU and (ii)

not less than Cdn$1,000,000 of Subscription Proceeds is unconditionally released to XAU.

No other terms of the option agreement were amended.

XAU may accelerate and carry forward any of the cash payments or work expenditures. Upon full exercise

of the option, XAU shall grant to NW Exploration a three percent (3%) net smelter returns royalty with

respect to commercial production from the Noseno Property.

In the event that the option is fully exercised, and thereafter XAU produces a bankable feasibility study

recommending that the Noseno Property be placed into commercial production, XAU shall pay NW

Exploration $2,500,000.

NEITHER THE TSX VENTURE EXCHANGE NOR ITS REGULATION SERVICES PROVIDER (AS

THAT TERM IS DEFINED IN THE POLICIES OF THE TSX VENTURE EXCHANGE) ACCEPTS

RESPONSIBILITY FOR THE ADEQUACY OR ACCURACY OF THIS RELEASE.

For further information please contact:

Gary Bay

Chief Executive Officer

Tel: 647-339-4301

CAUTIONARY STATEMENT REGARDING FORWARD-LOOKING INFORMATION

This press release includes certain "forward-looking statements" under applicable Canadian securities

legislation. Forward-looking statements include, but are not limited to, statements with respect to the future

business and operations of XAU. Forward-looking statements are necessarily based upon a number of

estimates and assumptions that, while considered reasonable, are subject to known and unknown risks,

uncertainties, and other factors which may cause the actual results and future events to differ materially from

those expressed or implied by such forward-looking statements. Such factors include, but are not limited to:

general business, economic, competitive, political and social uncertainties; and the delay or failure to receive

applicable Board or regulatory approvals. There can be no assurance that such statements will prove to be

accurate, as actual results and future events could differ materially from those anticipated in such statements.

These forward-looking statements are made as of the date hereof and XAU disclaims any intent or obligation

to update publicly any forward-looking statements, whether as a result of new information, future events or

results or otherwise, except as required by applicable securities laws.