IAUX · i-80 Gold Corp.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Each Deferred Share Umit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will fully vest on June 30, 2027, and do not expire.

Converted from Canadian sales price of $2.19 using an exchange rate of C$1.3809 = US$1.00.

Converted from Canadian exercise price of C$1.47 using an exchange rate of C$1.3809 = US$1.00.

Converted from Canadian exercise price of C$1.47 using an exchange rate of C$1.3809 = US$1.00.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vest in full on July 1, 2026 and do not expire.

Each Restricted Share Unit ("RSU") represents a contingent right to receive one share of the Issuer's common stock. RSUs will vest in full on March 1, 2029. Vested RSUs settle in cash or shares at the discretion of the Issuer as soon as administratively feasible following the vesting date.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs will vest in full on July 1, 2026 and do not expire.

Canadian purchase price of $1.9328 converted into U.S. dollars using an exchange rate of C$1.3801=US$1.00

Each Restricted Share Unit ("RSU") represents a contingent right to receive one share of the Issuer's common stock. RSUs will vest in full on March 1, 2029. Vested RSUs settle in cash or shares at the discretion of the Issuer as soon as administratively feasible following the vesting date.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vested immediately upon issuance and do not expire.

Each Restricted Share Unit ("RSU") represents a contingent right to receive one share of the Issuer's common stock. RSUs will vest in full on March 1, 2029. Vested RSUs settle in cash or shares at the discretion of the Issuer as soon as administratively feasible following the vesting date.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

The DSUs vest in full on July 1, 2026 and do not expire.

Each Restricted Share Unit ("RSU") represents a contingent right to receive one share of the Issuer's common stock. RSUs will vest in full on March 1, 2029. Vested RSUs settle in cash or shares at the discretion of the Issuer as soon as administratively feasible following the vesting date.

Canadian purchase price of $1.93 converted into U.S. dollars using an exchange rate of C$1.3801=US$1.00

The Reporting Person elected to convert accrued and unpaid interest on the debentures reported in Table II into common shares of the Company.

The reported securities were disposed of pursuant to a mandatory redemption by the Issuer pursuant to the terms of the indenture. Represents $50,000 in principal secured convertible debentures maturing February 22, 2027. A 4% premium associated with the early mandatory redemption was applied to the principal amount and accrued interest in accordance with the indenture. The Notes were convertible at $3.38 per share. Accrued and unpaid interest were converted into common shares based on the market price of the common shares in accordance with the terms of the indenture.

Canadian purchase price of C$1.48 converted into U.S. dollars using an exchange rate of C$1.4035=US$1.00.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

Converted from C$1.33 at C$1.3941=US$1.00.

The DSUs vested immediately upon Issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

Converted from C$1.33 at C$1.3941=US$1.00.

The DSUs vested immediately upon Issuance and do not expire.

Each Deferred Share Unit ("DSU") is the economic equivalent of one of the Issuer's common shares. The underlying common shares will not be issued to the reporting person, and the reporting person shall not have any voting or dispositive rights with respect to the underlying common shares, until the separation of the reporting person as a director of the Issuer.

Converted from C$1.33 at C$1.3941=US$1.00.

The DSUs vested immediately upon Issuance and do not expire.

Each Restricted Share Unit ("RSU") represents a contingent right to receive one share of the Issuer's common stock. Represents grant of 47,692 RSUs on February 22, 2024. The remaining RSUs will vest on September 1, 2026.

Each Restricted Share Unit ("RSU") represents a contingent right to receive one share of the Issuer's common stock.

RSUs granted on February 22, 2023.