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美国
美国证券交易委员会
华盛顿特区，20549
表格40-F
| | | | | | | | |
| ☐ | 根据1934年《证券交易法》第12条作出的登记声明 |
| 或 |
| ☒ | 根据1934年《证券交易法》第13(A)或15(D)条提交的年度报告 |
截至本财政年度止12月31日, 2022 | 佣金文件编号001-40387 |
狮子山电气公司
(注册人的确切姓名载于其章程)
| | | | | | | | |
| 魁北克 | 3711 | 不适用 |
| (注册成立或组织的省或其他司法管辖区) | (主要标准行业分类代号) | (国际税务局雇主身分证号码) |
921北里维埃雷的趋化蛋白
圣杰罗姆 (魁北克) J7Y 5G2
电话：(450) 432-5466
(注册人主要执行办公室的地址和电话号码)
CorpoMax Inc.
奥格尔顿路2915号。, 2999套房
纽瓦克, 特拉华州19713
(302) 266-8200
(在美国服务的代理商的名称、地址(包括邮政编码)和电话号码(包括区号))
复制到：
弗朗索瓦·杜奎特
首席法务官兼公司秘书
狮子山电气公司
921北里维埃雷的趋化蛋白
圣杰罗姆(魁北克)J7Y 5G2
电话：(450)432-5466分机三九五
根据该法第12(B)节登记或将登记的证券：
| | | | | | | | |
| 每个班级的标题 | 交易代码 | 注册的每个交易所的名称 |
| 普通股 | LEV | 纽约证券交易所 |
| 认股权证 | LEV.WS | 纽约证券交易所 |
| 普通股认购权证 | LEV.WSA | 纽约证券交易所 |
根据该法第12(G)节登记或将登记的证券：无
根据该法第15(D)节负有报告义务的证券：无
如属年度报告，请勾选该表格所填报的资料：
说明截至年度报告所涉期间结束时发行人的每一类资本或普通股的流通股数量。
注册人有218,079,962截至2022年12月31日发行和发行的普通股
用复选标记表示注册人(1)是否在过去12个月内(或注册人被要求提交该等报告的较短时间内)提交了交易所法案第13或15(D)条要求提交的所有报告，以及(2)在过去90天内是否符合该等提交要求。
☒ 是☐不是
用复选标记表示注册人是否在过去12个月内(或在注册人被要求提交此类文件的较短时间内)以电子方式提交了根据S-T规则第405条(本章232.405节)要求提交的每个交互数据文件。
☒ 是☐不是
用复选标记表示注册人是否是交易法第12b-2条规定的新兴成长型公司。
新兴成长型公司。☒
如果一家新兴成长型公司根据美国公认会计原则编制其财务报表，用勾选标记表示注册人是否已选择不使用延长的过渡期来遵守†根据交易所法案第13(A)节提供的任何新的或修订的财务会计准则。☐
†“新的或修订的财务会计准则”是指财务会计准则委员会在2012年4月5日之后发布的对其会计准则编纂的任何更新。
用复选标记表示注册人是否提交了一份报告，证明其管理层根据《萨班斯-奥克斯利法案》(《美国联邦法典》第15编，第7262(B)节)第404(B)条对其财务报告的内部控制的有效性进行了评估，该评估是由编制或发布其审计报告的注册会计师事务所进行的。☐
如果证券是根据该法第12(B)条登记的，应用复选标记表示登记人的财务报表是否反映了对以前发布的财务报表的错误更正。☐
用复选标记表示这些错误更正中是否有任何重述需要对注册人的任何执行人员在相关恢复期间根据第240.10D-1(B)条收到的基于激励的薪酬进行恢复分析。☐
解释性说明
The Lion Electric Company(“狮子”, “我们”, “我们的”, “我们”, “《公司》)是根据多司法管辖区信息披露制度(TheMJDS“)由美国证券交易委员会(The Securities and Exchange Commission，简称”选委会)，以编制本年报的表格40-F(本表格)年报“)根据经修订的1934年《证券交易法》第13条(《交易所法案》“)，符合加拿大的披露要求，这与美国的要求不同。根据《交易法》第3b-4条和经修订的1933年《证券法》第405条的规定，本公司是外国私人发行人。证券法“)。因此，根据交易法第3a12-3条，本公司的股权证券可获豁免遵守交易法第14(A)、14(B)、14(C)、14(F)及16条。该公司的普通股在纽约证券交易所上市(“纽交所“)和多伦多证券交易所，交易代码为”LEV“。
除非另有说明，所有列报的数额均以美元表示。
在本年报中，对“Lion”、“We”、“Our”、“Us”、“Company”或类似术语的引用是指狮电公司及其附属公司的综合基础上。
前瞻性陈述
本年度报告和作为证物提交的文件包含适用于加拿大证券法和1995年美国私人证券诉讼改革法、证券法第27A条和交易法第21E条(统称)的“前瞻性信息”和“前瞻性陈述”。前瞻性陈述“)。本年度报告和作为附件提交的文件中包含的任何非历史事实的陈述，包括有关Lion的信念和期望的陈述，均为前瞻性陈述，应予以评估。
该公司的实际未来结果可能与这些前瞻性陈述中明示或暗示的任何未来结果大不相同。
这些前瞻性陈述代表了公司截至发表之日的观点。该公司预计，随后发生的事件和发展可能会导致这些观点发生变化。然而，虽然公司可能会选择在未来某个时候更新这些前瞻性陈述，但公司目前没有这样做的打算，除非适用法律要求这样做。因此，这些前瞻性陈述并不代表公司截至发布之日以外的任何日期的观点。
请参阅Lion截至2022年12月31日的年度资料表，作为本年度报告的附件99.1(Lion 2022 AIF)，标题为“有关前瞻性陈述的告诫”和Lion管理层对截至2022年12月31日的年度的讨论和分析，作为本年度报告的附件99.2(Lion 2022 MD&A“)，在”关于前瞻性陈述的谨慎“标题下，讨论前瞻性陈述。
美国和加拿大报告做法的差异
根据MJDS，本公司获准根据加拿大的披露要求编制本报告，而加拿大的披露要求与美国不同。本公司根据国际会计准则理事会发布的国际财务报告准则编制其综合财务报表，这些报表作为本年度报告附件99.3提交，与美国公司的财务报表不可比。
控制和程序
A.披露控制和程序
在Lion 2022 MD&A中包含的标题为“财务报告的内部控制”下的“披露控制和程序的评估”一节中提供的信息通过引用并入本文。
B.管理层财务报告内部控制年度报告
在Lion 2022 MD&A中“财务报告内部控制”标题下的“管理层对财务报告的内部控制的评估”一节中提供的信息以引用的方式并入本文。
C.财务报告内部控制的变化
在Lion 2022 MD&A中包含的标题为“财务报告内部控制”下的“财务报告内部控制的变化”一节中提供的信息通过引用并入本文。
依据规例Btr发出的通知
在截至2022年12月31日的财政年度内，BTR规则第104条并不要求本公司向其任何董事或高管或委员会发送任何通知。
审计委员会和审计委员会财务专家
A.审计委员会的确定
本公司董事会(“冲浪板“)有一个单独指定的常设审计委员会(”审计委员会“)根据《交易法》第3(A)(58)(A)条设立，并符合《交易法》第10A-3条的要求。本公司审核委员会由三名董事Michel Rguet、Latasha Akoma及Ann L.Payne组成，董事会认为彼等均具备财务知识，并符合纽约证券交易所上市标准及交易所法令第10A-3条所订的独立性要求。
B.审计委员会财务专家
本公司董事会已确定，其审计委员会中至少有一名“审计委员会财务专家”。董事会已确定Michel Rguet、Latasha Akoma和Ann L.Payne均为“审计委员会财务专家”，该术语在40-F表格中定义，并且在适用的委员会法规和纽约证券交易所上市标准的含义内是独立的。
证监会已表示，就任何目的而言，指定任何人士为“审计委员会财务专家”并不会令该人士成为“专家”，包括但不限于就证券法第11条而言，向该人士施加任何责任、义务或责任，而该等责任、义务或责任大于该人士作为审计委员会成员及董事会成员所承担的责任、义务或责任(如无此指定)，亦不影响审计委员会或董事会任何其他成员的职责、义务或法律责任。
道德准则
董事会通过了一项书面的行为和道德守则(“道德守则“)适用于本公司所有董事、高级管理人员及雇员，包括但不限于其主要行政人员、主要财务人员、主要会计人员或财务总监，或执行类似职能的人士。本“道德守则”旨在成为委员会适用规则所指的“道德守则”。修订后的《道德守则》可在公司网站ir.thelionElectric.com和SEDAR网站www.sedar.com上查阅。除道德守则外，尽管本年报或以引用方式并入本报告或作为附件的文件中提及本公司的网站或其他网站，本公司网站或任何其他网站所载的资料不得以引用方式纳入本年报或以引用方式并入本报告或作为附件的文件中。
首席会计师费用及服务
A.首席会计师费用
Raymond Chabot Grant Thornton LLP(“RCGT“)在截至2022年12月31日的财政年度担任本公司的独立注册会计师事务所。请参阅Lion 2022 AIF中“审计委员会资料”一节“外聘核数师服务费”一节所提供的资料，有关RCGT在过去两个财政年度为本公司提供的若干服务按服务类别(审计费、审计相关费用、税费及所有其他费用)向本公司收取的总金额，在此引用作为参考。
B.审批前的政策和程序
有关审计委员会的审批前政策和程序，请参阅Lion 2022 AIF中“审计委员会信息”标题下的“审批前政策和程序”一节中提供的信息，这些信息在此引用作为参考。
RCGT就过去两个财政年度向本公司提供的若干服务向本公司收取的与审计有关的费用、税费及所有其他费用，载于Lion 2022 AIF中“审计委员会资料”标题下“外聘核数师服务费”一节。所有该等费用均已获审计委员会预先批准，因此，收取该等费用所涉及的任何服务均未获审计委员会根据S-X规则第2-01条第(C)(7)(I)(C)段批准。
在RCGT受聘审计公司截至2022年12月31日的年度财务报表时，被归因于RCGT全职永久员工以外的其他人员所做工作的时数百分比不超过50%。
关闭-余额板材布置
本公司并无任何因与未合并实体或人士的安排而产生的任何承担或责任，而该等安排对本公司的财务状况、财务状况、收入或开支、经营业绩、流动资金、现金需求或资本资源的变化具有或可能产生重大的当前或未来影响。
表格披露合同义务
已知的合同债务和其他债务对我们的重大现金需求的信息包含在《Lion 2022 MD&A》中标题为“流动性和资本资源”的“合同债务的到期日分析”部分。
煤矿安全信息披露
不适用。
公司治理
《纽约证券交易所上市公司手册》在公司治理要求中包括了某些便利，允许外国私人发行人，如Lion，遵循“母国”公司治理实践，而不是纽约证券交易所其他适用的公司治理标准。这种例外的应用要求Lion披露其公司治理做法与纽约证券交易所上市公司手册不同的任何重大方面，而这些方面它没有遵循。Lion不时打算遵循加拿大的公司治理做法，包括某些独立标准以及董事会委员会的组成。截至本文发布之日，莱昂证券遵循了加拿大的公司治理做法，即纽约证券交易所上市公司手册中关于薪酬委员会只能由独立董事组成的要求，以及纽约证券交易所上市公司手册中关于董事被提名人必须由完全由独立董事组成的提名委员会挑选或推荐供选择的要求。
如果Lion在任何时候不再是外国私人发行人，Lion将采取一切必要行动，以遵守证监会和纽约证券交易所的规定，包括设立完全由独立董事组成的薪酬和提名委员会，但须遵守允许的“分阶段”期限。
《纽约证券交易所上市公司手册》一般要求上市公司的章程规定，公司有表决权股份的持有人的任何会议的法定人数必须足够高，以确保代表投票。根据纽约证券交易所上市公司手册，Lion作为一家外国私人发行人，已选择遵守加拿大证券法允许的做法，而不是纽约证券交易所的规定。狮子座附例规定，法定人数为至少两名亲身出席或由受委代表出席的股东，他们合共持有有权在大会上投票的狮子座流通股不少于25%的投票权。未来，Lion可能会决定对纽约证券交易所上市公司手册的其他一些规则使用其他外国私人发行人的豁免。与适用于在纽约证券交易所上市的公司的要求相反，按照Lion的母国治理做法，可能提供的保护比适用于美国国内发行人的纽约证券交易所上市公司手册规则给予投资者的保护要少。
关于妨碍检查的外国司法管辖区的披露
不适用。
追讨错误判给的补偿
不适用。
承诺及同意送达法律程序文件
A.承诺
登记人承诺亲自或通过电话让代表对委员会工作人员提出的询问作出答复，并在委员会工作人员提出要求时迅速提供以下方面的资料：根据表格40-F登记的证券；产生提交表格40-F年度报告义务的证券；或上述证券的交易。
B.同意送达法律程序文件
注册人此前已提交了一份与提交本报告的义务有关的证券类别的F-X表格。
登记人法律程序文件送达代理人的姓名或名称或地址的任何更改，应通过对表格F-X的修订，提及登记人的档案编号，迅速通知委员会。
展品索引
本表格40-F年度报告及本报告所包括的证物99.1、99.2及99.3，现以引用方式并入经修订及补充的表格F-10登记声明(档案号333-265627)，作为证物，自提交本报告之日起成为注册人注册声明的一部分，但不得被其后提交或提交的文件或报告所取代。
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展品 数 | | 展品说明 |
| | |
| 99.1 | | 截至2022年12月31日的年度资料表格 |
| 99.2 | | 管理层对截至2022年12月31日的年度财务状况和经营结果的讨论和分析 |
| 99.3 | | 截至2022年12月31日的年度经审计综合财务报表 |
| 99.4 | | 首席执行官的认证 |
| 99.5 | | 首席财务官的认证 |
| 99.6 | | 根据2002年《萨班斯-奥克斯利法案》第906条通过的《美国法典》第18编第1350条对首席执行官的证明 |
| 99.7 | | 根据2002年《萨班斯-奥克斯利法案》第906条通过的《美国法典》第18编第1350条对首席财务官的证明 |
| 99.8 | | Raymond Chabot Grant Thornton LLP同意 |
| 101 | | 交互式数据文件(格式为内联XBRL) |
| 104 | | 封面交互数据文件(格式为内联XBRL，包含在附件101中) |
签名
根据《交易所法案》的要求，注册人证明其符合提交表格40-F的所有要求，并已正式促使本年度报告由经正式授权的签署人代表其签署。
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| 狮子山电气公司 |
日期：2023年3月10日 | 发信人： | /s/Nicolas Brunet |
| 姓名： | 尼古拉斯·布鲁内特 |
| 标题： | 常务副总裁总裁兼首席财务官 |