Specialized Disclosure Report - Form SD

Resource Extraction Payment Report

Coronado Global Resources Inc. ("Coronado" or "the Company")

For the period from January 1, 2023 to December 31, 2023

Currency of Report: United States Dollars

In this report, references to "US$" refers to United States dollars, the lawful currency of the United States, and "A$" refers to Australian dollars, the lawful currency of the Commonwealth of Australia. This report is expressed in thousands of US$ unless otherwise stated. All payments to government entities in Australia were made in A$, and all payments to government entities in the United States were made in US$. When payments were made in A$, such payments were converted into US$ using a weighted average of exchange rates during the period. The weighted average exchange rate for the period from January 1, 2023 to December 31, 2023 was A$1 = US$0.664825.

Project-Level Disclosure:

Notes:

⁽¹⁾ Curragh is part of Coronado's Australia business segment.

⁽²⁾ Buchanan is part of Coronado's United States business segment.

⁽³⁾ Logan is part of Coronado's United States business segment.

⁽⁴⁾ Includes payroll tax of $3.6 million paid to Queensland Treasury.

⁽⁵⁾ Includes income tax of $75.4 million paid to the Australian Taxation Office which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in Australia, and is the entity that made the payments. The Government of Australia levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.

⁽⁶⁾ Includes reclamation tax of $0.4 million paid to the Office of Surface Mining Reclamation and Enforcement.

⁽⁷⁾ Includes reclamation tax of $0.2 million paid to the Office of Surface Mining Reclamation and Enforcement.

⁽⁸⁾ Includes income tax of $55.5 million and payroll tax of $0.5 million paid to the United States Treasury which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in the United States, and is the entity that made the payments. The Government of the United States levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.

Government-Level Disclosure:

Notes:

⁽¹⁾ Includes income tax of $75.4 million paid to the Australian Taxation Office which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in Australia, and is the entity that made the payments. The Government of Australia levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.

⁽²⁾ Includes income tax of $55.5 million paid to the United States Treasury which is paid by corporate entities and cannot be allocated to the operating projects. The Company files a consolidated income tax return in the United States, and is the entity that made the payments. The Government of the United States levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company.