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 | |||||||||||||||||||||||||||
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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 | |||||||||||||||||||||||||||
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Mexico | — | 5.67 | — | — | — | — | — | 0.67 | 6.34 | |||||||||||||||||||||||||||
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Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (6) | — | — | — | — | — | — | — | 0.67 | 0.67 | |||||||||||||||||||||||||||
CS-01 | — | 5.67 | — | — | — | — | — | — | 5.67 | |||||||||||||||||||||||||||
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Total | 98.31 | 158.75 | 5.27 | — | — | — | — | 11.50 | 273.83 | |||||||||||||||||||||||||||
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| (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 | ||||||||||||||||||||||||||
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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 | |||||||||||||||||||||||||||
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Mexico | — | 5.67 | — | — | — | — | — | 0.67 | 6.34 | |||||||||||||||||||||||||||
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Federal | — | 5.67 | — | — | — | — | — | — | 5.67 | |||||||||||||||||||||||||||
City of Mexico | — | — | — | — | — | — | — | 0.67 | 0.67 | |||||||||||||||||||||||||||
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Total | 98.31 | 158.75 | 5.27 | — | — | — | — | 11.50 | 273.83 | |||||||||||||||||||||||||||
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| (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 | |||||||||||||||
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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 | ||||||||||
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México | 6.34 | |||||||||||||||
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Mexican Federal Government | Mexican Federal Government | N/A | CS-01 | N/A | N/A | 5.67 | ||||||||||
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Mexico City | Government of Mexico City | — | Vista Energy, S.A.B. de C.V. and/or subsidiares – Entity Level (7) | — | — | 0.67 | ||||||||||
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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. |
