2 unchanged sentences
The Common Shares of Vista Gold are listed on the NYSE American and the Toronto Stock Exchange under the trading symbol “VGZ”.
−Removed: On February 21, 2023, the last reported sale price of the Common Shares of Vista on the NYSE American was $0.53, there were 118,989,927 Common Shares issued and outstanding, and we had approximately 223 registered shareholders of record.
+Added: On March 11, 2024, the last reported sale price of the Common Shares of Vista on the NYSE American was $0.47, there were 121,534,045 Common Shares issued and outstanding, and we had approximately 214 registered shareholders of record.
The Company also has 7,408,101 unlisted warrants outstanding that are not actively traded on an exchange.
3 unchanged sentences
The following table sets out information relating to the Company’s equity compensation plans as of December 31, 2023.
−Removed: The Company’s equity compensation plans as of December 31, 2022 were the Stock Option Plan, the Long-Term Incentive Plan (“LTIP”), and the Deferred Share Unit Plan (“DSU Plan”).
+Added: The Company’s equity compensation plans as of December 31, 2023 were the stock option plan (“Stock Option Plan”), the long-term incentive plan (“LTIP”), and the deferred share unit plan (“DSU Plan”).
Equity compensation under these plans has been granted to directors, officers, employees, and consultants of the Company, as applicable.
9 unchanged sentences
Exchange Controls
−Removed: There are no governmental laws, decrees or regulations in Canada that restrict the export or import of capital, including foreign exchange controls, or that affect the remittance of dividends, interest, or other payments to non-resident holders of
−Removed: the securities of Vista, other than Canadian withholding tax.
+Added: There are no governmental laws, decrees or regulations in Canada that restrict the export or import of capital, including foreign exchange controls, or that affect the remittance of dividends, interest, or other payments to non-resident holders of the securities of Vista, other than Canadian withholding tax.
See “Certain Canadian Federal Income Tax Considerations for U.S.
36 unchanged sentences
Residents in relation to an acquisition or disposition of Common Shares or other securities of the Company.
−Removed: Residents should consult their own legal, accounting and tax advisors regarding such tax consequences under United States, state, local or foreign tax law regarding the acquisition or disposition of our Common Shares or other securities, in particular, the tax consequences of the Company likely being a PFIC within the meaning of Section 1297 of the United States Internal Revenue Code.
+Added: Residents should consult their own legal, accounting and tax advisors regarding such tax consequences under United States, state, local or foreign tax law regarding the acquisition or disposition of our Common Shares or other securities, in particular, the tax consequences of the Company possibly being a PFIC within the meaning of Section 1297 of the United States Internal Revenue Code.
See the section “Item 1A.
−Removed: – Risk Factors – The Company is likely classified as a PFIC, which will likely have adverse U.S.
+Added: – Risk Factors – The Company is possibly a “passive foreign investment company,” which would likely have adverse U.S.
federal income tax consequences for U.S.
9 unchanged sentences
The NYSE American minimum quorum requirement for a shareholder meeting is one-third of the outstanding shares of common stock.
−Removed: In addition, a company listed on the NYSE American is required to state its quorum requirement in its bylaws.
+Added: In addition, a company listed on the
+Added: NYSE American is required to state its quorum requirement in its bylaws.
The Company’s quorum requirement is set forth in its Articles under the laws of the Province of British Columbia, Canada.
2 unchanged sentences
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.