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Fortuna Mining Corp. (FSM) filed a Form 40-F on March 26, 2026, for the fiscal year ended December 31, 2025, incorporating its annual financial statements and disclosures under IFRS. As a foreign private issuer listed on the NYSE, this filing satisfies U.S. SEC requirements by referencing Canadian filings. The extracted XBRL tags reveal comprehensive financial data, including property, plant, and equipment (PPE) breakdowns for mining properties (depletable and non-depletable), construction in progress, and other assets across multiple periods (2023-2025). Key operational details cover concentrate sales (zinc, silver-lead) in Peru (PE), gold dore sales in Côte d'Ivoire (CI) and Argentina (AR), with customer concentrations noted for top customers. Lease liabilities, convertible notes (2024 series), and decommissioning provisions for properties like Yaramoko, Seguela, Lindero, Caylloma, and San Jose are detailed. Financial instruments are classified under IFRS 9 categories (FVTPL, FVOCI, amortized cost), with fair value hierarchies (Level 1-2) for trade receivables, equity investments, and share units payable. Government interactions with Burkina Faso are highlighted, including events on March 13-14, 2025, for Yaramoko. Segment reconciliations for Roxgold Sanu and Cuzcatlan include material items. This filing provides transparency into Fortuna's global mining operations, asset base, revenue streams, and balance sheet positions, essential for investors assessing operational performance, asset health, and geopolitical risks in mining jurisdictions.