金罗斯黄金 2025年度报告

Indicate by check mark whether the Registrant (1)has filed all reports required to be filed by Section13 or 15(d)of the Exchange Act during the preceding12months (or for such shorter period that the Registrant was required to file such reports) and (2)has been subject to such filing requirements for the past 90days. Yes☒No☐ Indicate by check mark whether the Registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 ofRegulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit such files). Yes☒No☐ Emerging Growth Company☐ NOTEFOR U.S. READERS ON CANADA/U.S. REPORTING DIFFERENCES We are permitted, under a multi-jurisdictional disclosure system adopted by the United States, to prepare thisannual report on Form40-F in accordance with Canadian disclosure requirements, which are different from those ofthe United States. We prepare our consolidated financial statements in accordance with International FinancialReporting Standards (“IFRS”) as issued by the International Accounting Standards Board, including the report of theindependent registered public accounting firm with respect thereto. Consequently, our financial statements may not be Our common shares are listed on the Toronto Stock Exchange and the New York Stock Exchange. There arecertain differences between the corporate governance practices applicable to us and those applicable to U.S. companiesunder the New York Stock Exchange listing standards. A summary of the significant differences can be found at DISCLOSURE CONTROLS AND PROCEDURES We maintain disclosure controls and procedures designed to ensure that information required to be disclosedin reports filed under the U.S. Securities Exchange Act of 1934, as amended (the “Exchange Act”), is recorded,processed, summarized and reported within the appropriate time periods and that such information is accumulated andcommunicated to our management, including our Chief Executive Officer and Chief Financial Officer, as appropriate,to allow for timely disclosures regarding required disclosure. In designing and evaluating the disclosure controls and As required by Rule13a-15(b)under the Exchange Act, we conducted an evaluation, under the supervisionand with the participation of our management, including the Chief Executive Officer and the Chief Financial Officer,of the effectiveness of the design and operation of our disclosure controls and procedures as of December 31, 2025, theend of the period covered by this annual report on Form40-F. Based on that evaluation, the Chief Executive Officer MANAGEMENT’S ANNUAL REPORT ON Managementis responsible for establishing and maintaining adequate internal control over financialreporting, as defined in Rules13a-15(f)of the Exchange Act. As of December 31, 2025, Kinross’ managementevaluated the effectiveness of its internal control over financial reporting. In making this assessment, managementused the criteria specified in Internal Control- Integrated Framework (2013) issued by the Committee of Sponsoring The Company is required to provide an auditor’s attestation report on its internal control over financialreporting for the fiscalyear ended December 31, 2025. In this annual report on Form40-F, the Company’s independentregistered public accounting firm, KPMG LLP, has provided its opinion as to the effectiveness of the Company’s ATTESTATION OF REPORT OF INDEPENDENT AUDITOR The attestation report of KPMG LLP is included in the Report of Independent Registered Public AccountingFirm that accompanies Kinross’ audited consolidated financial statements for theyear ended December 31, 2025 CHANGES IN INTERNAL CONTROL OVER FINANCIAL REPORTING There have been no changes to our system of internal control over financial reporting for theyear endedDecember 31, 2025 that have materially affected, or are reasonably likely to materially affect, our internal control over AUDIT AND RISK COMMITTEE The audit and risk committee of our Board of Directors is comprised of five directors: Glenn A. Ives,chairman, Kerry D. Dyte, Candace MacGibbon, Elizabeth D. McGregor and David A. Scott. Each of the members ofthe audit and risk committee is “independent” as that term is defined in the listing standards of the New York StockExchange. The board of directors has determined that Mr.Ives, Ms. MacGibbon and Ms.McGregor each qualify as an“audit committee financial expert” as such term is defined in paragraph 8(b)of General Instructions B to Form40-F.Information concerning Mr.Ives’, Mr.Dyte’s, Ms.MacGibbon’s, Ms. McGregor’s and Mr.Scott’s relevant educationandexperience is included in the biographical information contained in the Company’s Annual InformationFormincluded as exhibit 99.1 to the annual report on Form40-F. The Securities and Exchange Commission has CODE OF ETHICS The Code of Business Conduct and Ethics (the “Code”) may be viewed at the C