EX-2 2 d833673dex2.htm EX-2.01 EX-2.01

Exhibit 2.01

Resource Extraction Payment Report

Project-level disclosure

The table below sets forth our payments made to Governments for the fiscal year ended December 31, 2023, by project and type of payment.

 

     For the year ended December 31, 2023
(US$ million) (1)(2)		  
     Taxes (3)      Royalties (4)      Fees      Production
Entitlements		      Bonuses      Dividends      Payments for
infrastructure
improvements		      Community
and social responsibility
payments		      Total  

Argentina

      98.31        153.08        5.27        —         —         —         —         10.83        267.49  
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (5)

      98.31        —         0.67        —         —         —         —         10.83        109.81  

25 de Mayo-Medanito

      —         7.39        —         —         —         —         —         —         7.39  

Entre Lomas Río Negro

      —         8.15        0.18        —         —         —         —         —         8.33  

Entre Lomas Neuquén

      —         2.84        0.42        —         —         —         —         —         3.26  

Jarilla Quemada

      —         0.09        —         —         —         —         —         —         0.09  

Charco del Palenque

      —         1.05        0.20        —         —         —         —         —         1.25  

Jagüel de los Machos

      —         7.05        0.11        —         —         —         —         —         7.17  

Bajada del Palo Oeste

      —         106.49        2.45        —         —         —         —         —         108.95  

Bajada del Palo Este

      —         3.66        0.34        —         —         —         —         —         4.00  

Águila Mora

      —         3.04        0.05        —         —         —         —         —         3.09  

Aguada Federal

      —         12.62        0.74        —         —         —         —         —         13.36  

Bandurria Norte

      —         —         0.05        —         —         —         —         —         0.05  

Coirón Amargo Norte

      —         0.49        0.06        —         —         —         —         —         0.55  

Acambuco

      —         0.20        —         —         —         —         —         —         0.20  
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Mexico

      —         5.67        —         —         —         —         —         0.67        6.34  
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (6)

      —         —         —         —         —         —         —         0.67        0.67  

CS-01

      —         5.67        —         —         —         —         —         —         5.67  
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Total

      98.31        158.75        5.27        —         —         —         —         11.50        273.83  
  

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

 

(1)

Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.

(2)

All payments are reported in U.S. dollars. Payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rate applicable on or about the date of payment.

(3)

Reported taxes do not include taxes levied on consumption, such as value added taxes, personal income taxes, or sales taxes (including, for the avoidance of doubt, the Argentine Provincial tax ingresos brutos).

(4)

Vista pays royalties to the provincial governments of Argentina related to the Transferred Conventional Assets. As per the Conventional Assets Transaction Agreement, Aconcagua then repays 100% of these amounts to Vista.

(5)

During the fiscal year 2023, we paid to the Argentine Federal Government the following taxes at an entity level rather than on a per-project basis: (i) Federal income taxes of $53.98 million, as we file a consolidated income tax return in Argentina, which includes all Argentine entities relating to our projects in Argentina; (ii) Export duties of $39.45 million, and (iii) Dividends withholding tax of $4.88 million. Additionally, during the fiscal year 2023, we paid an extraordinary fee to the Provinces of Neuquén and Río Negro related to the Gas IV Plan, which was not assigned to a particular project. Finally, during the fiscal year 2023, we made social responsibility payments to the Argentine Federal Government related to salaries from employees that are not assigned to a particular project.

(6)

During the fiscal year 2023, Vista made social responsibility payments to the Mexican Government related to salaries from employees that are not assigned to a particular project.

Government-level disclosure

The table below sets forth our payments made to Governments for the fiscal year ended December 31, 2023, by government and type of payment.

 

     For the year ended December 31, 2023
(US$ million) (1)(2)		  
     Taxes (3)      Royalties     Fees      Production
Entitlements		      Bonuses      Dividends      Payments for
infrastructure
improvements		      Community
and social
responsibility
payments		      Total  

Argentina

      98.31        153.08  (4)      5.27        —         —         —         —         10.83        267.49  
  

 

 

     

 

 

    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Federal

      98.31        —        —         —         —         —         —         10.83        109.14  

Neuquén Province

      —         129.14       4.56        —         —         —         —         —         133.70  

Rio Negro Province

      —         23.74       0.71        —         —         —         —         —         24.45  

Salta Province

      —         0.20       —         —         —         —         —         —         0.20  
  

 

 

     

 

 

    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Mexico

      —         5.67       —         —         —         —         —         0.67        6.34  
  

 

 

     

 

 

    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Federal

      —         5.67       —         —         —         —         —         —         5.67  

City of Mexico

      —         —        —         —         —         —         —         0.67        0.67  
  

 

 

     

 

 

    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

Total

      98.31        158.75       5.27        —         —         —         —         11.50        273.83  
  

 

 

     

 

 

    

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

     

 

 

  

 

(1)

Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.

(2)

All payments are reported in U.S. dollars. Payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rate applicable on or about the date of payment.

(3)

Reported taxes do not include taxes levied on consumption, such as value added taxes, personal income taxes, or sales taxes (including, for the avoidance of doubt, the Argentine Provincial tax ingresos brutos).

(4)

Vista pays royalties to the provincial governments of Argentina related to the Transferred Conventional Assets. As per the Conventional Assets Transaction Agreement, Aconcagua then repays 100% of these amounts to Vista.

Payment details disclosure

The table below provides the details of payments made to Governments for the fiscal year ended December 31, 2023.

 

For the year ended December 31, 2023

     

Amount

(US$ million)

  

Subnational Jurisdiction

   

Government

   

Business segment

   

Project

   

Resource

    Extraction Method      (1)(2)(3)(4)  

Argentina

                     267.49  
                 

 

 

  

Argentine Federal Government

    Argentine Federal Government    N/A    Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (5)    N/A      N/A        109.14  

Neuquén Province

    Government of Neuquén    Exploration and production    Aguada Federal    Oil/natural gas/LPG      Well        13.36  

Neuquén Province

    Government of Neuquén    Exploration and production    Entre Lomas Neuquén    Oil/natural gas/LPG      Well        3.26  

Neuquén Province

    Government of Neuquén    Exploration and production    Bajada del Palo Oeste    Oil/natural gas/LPG      Well        108.95  

Neuquén Province

    Government of Neuquén    Exploration and production    Bajada del Palo Este    Oil/natural gas/LPG      Well        4.00  

Neuquén Province

    Government of Neuquén    Exploration and production    Coirón Amargo Norte    Oil/natural gas/LPG      Well        0.55  

Neuquén Province

    Government of Neuquén    Exploration and production    Águila Mora    Oil/natural gas/LPG      Well        3.09  

Neuquén Province

    Government of Neuquén    Exploration and production    Bandurria Norte    Oil/natural gas/LPG      Well        0.05  

Neuquén Province

    Government of Neuquén    —     Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (6)    —       —         0.45  

Rio Negro Province

    Government of Rio Negro    Exploration and production    Entre Lomas Río Negro    Oil/natural gas/LPG      Well        8.33  

Rio Negro Province

    Government of Rio Negro    Exploration and production    Jarilla Quemada    Oil/natural gas/LPG      Well        0.09  

Rio Negro Province

    Government of Rio Negro    Exploration and production    Charco del Palenque    Oil/natural gas/LPG      Well        1.25  

Rio Negro Province

    Government of Rio Negro    Exploration and production    Jagüel de los Machos    Oil/natural gas/LPG      Well        7.17  

Rio Negro Province

    Government of Rio Negro    Exploration and production    25 de Mayo-Medanito    Oil/natural gas/LPG      Well        7.39  

Rio Negro Province

    Government of Rio Negro    —     Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (6)    —       —         0.22  

Salta Province

    Government of Salta    Exploration and production    Acambuco    Oil/natural gas/LPG      Well        0.20  
                 

 

 

  

México

                     6.34  
                 

 

 

  

Mexican Federal Government

    Mexican Federal Government    N/A    CS-01    N/A      N/A        5.67  
                 

 

 

  

Mexico City

    Government of Mexico City    —     Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (7)    —       —         0.67  
                 

 

 

  

Total

                     273.83  

 

(1)

Certain monetary amounts and other figures included in this report have been subject to rounding adjustments. Any discrepancies in any tables between the totals and the sums of the amounts are due to rounding.

(2)

All payments are reported in U.S. dollars. Payments made in currencies other than in U.S. dollars have been converted to U.S. dollars using the exchange rate applicable on or about the date of payment.

(3)

Vista pays royalties to the provincial governments of Argentina related to the Transferred Conventional Assets. As per the Conventional Assets Transaction Agreement, Aconcagua then repays these amounts to Vista.

(4)

Reported taxes do not include taxes levied on consumption, such as value added taxes, personal income taxes, or sales taxes (including, for the avoidance of doubt, the Argentine Provincial tax ingresos brutos).

(5)

During the fiscal year 2023, we paid to the Argentine Federal Government the following taxes at an entity level rather than on a per-project basis: (i) Federal income taxes of $53.98 million, as we file a consolidated income tax return in Argentina, which includes all Argentine entities relating to our projects in Argentina; (ii) Export duties of $39.45 million, and (iii) Dividends withholding tax of $4.88 million. Additionally, during the fiscal year 2023, we made social responsibility payments to the Argentine Federal Government related to salaries from employees that are not assigned to a particular project.

(6)

During the fiscal year 2023, we paid an extraordinary fee to the Provinces of Neuquén and Río Negro related to the Gas IV Plan, which was not assigned to a particular project.

(7)

During the fiscal year 2023, Vista made social responsibility payments to the Mexican Government related to salaries from employees that are not assigned to a particular project.