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美國證券交易委員會
華盛頓特區，20549
___________________________
表格40-F
[]根據《公約》第12條作出的登記聲明
1934年《證券交易法》
[X]根據《公約》第13（a）或15（d）條提交的年度報告
1934年《證券交易法》
| | | | | |
日終了的財政年度 12月31日, 2023 | 委員會檔案編號 001-41683 |
泛美銀業公司
(註冊人的確切姓名載於其章程)
| | | | | | | | |
不列顛哥倫比亞省 | 1044 | 不適用 |
（省或其他司法管轄區） | (主要標準工業 | (税務局僱主 |
公司或組織) | 分類代碼編號) | 識別號碼) |
西摩街2100—733號
温哥華, 不列顛哥倫比亞省
V6B 0S6
(604) 684-1175
(註冊人主要執行辦公室的地址和電話號碼)
CT公司
自由街28號
紐約, 紐約10005
(212) 894-8940
(Name地址（包括郵政編碼）和電話號碼
（包括區號）在美國服務的代理人）
_______________________________________________________________
根據該法第12(B)條登記或將登記的證券。
| | | | | | | | | | | | | | |
每個班級的標題 | | 交易符號 | | 註冊的每個交易所的名稱 |
普通股，無面值 | | PaaS | | 紐約證券交易所 |
根據該法第12(G)條登記或將登記的證券。
根據該法第15(D)條規定有報告義務的證券。
無
如屬年報，請在本表格所填報的資料內加上覆選標記
[X]年度信息表格。[X]經審計的年度財務報表
註明截至本年度報告所述期間結束時，發行人所屬各類資本或普通股的流通股數量：
註冊人有364,659,809截至2023年12月31日的已發行普通股。
用複選標記表示註冊人(1)是否在過去12個月內(或註冊人被要求提交該等報告的較短時間內)提交了交易所法案第13或15(D)條要求提交的所有報告，以及(2)在過去90天內是否符合該等提交要求。
是☒*☐
用複選標記表示註冊人是否在過去12個月內(或在註冊人被要求提交此類文件的較短時間內)以電子方式提交了根據S-T法規第405條(本章232.405節)要求提交的每個交互數據文件。
是☒*☐
用複選標記表示註冊人是否是交易法第12b-2條規定的新興成長型公司。
新興成長型公司*☐
如果一家新興成長型公司按照美國公認會計原則編制其財務報表，用勾號表示註冊人是否已選擇不使用延長的過渡期來遵守交易所法案第13(A)節規定的任何新的或修訂的財務會計準則*。.☐
用複選標記表示註冊人是否提交了一份報告，證明其管理層根據《薩班斯-奧克斯利法案》(《美國聯邦法典》第15編，第7262(B)節)第404(B)條對其財務報告的內部控制的有效性進行了評估，該評估是由編制或發佈其審計報告的註冊會計師事務所進行的。 ☒
如果證券是根據該法第12(B)條登記的，應用複選標記表示登記人的財務報表是否反映了對以前發佈的財務報表的錯誤更正。 ☐
用複選標記表示這些錯誤更正中是否有任何重述需要對註冊人的任何執行人員在相關恢復期間根據第240.10D-1(B)條收到的基於激勵的補償進行恢復分析。*☐
致美國投資者的注意事項：
對已測量、指示和推斷的礦產資源的估計
除非另有説明，本年度報告中的表格40-F中包括的所有儲量和資源估計數均已按照加拿大國家文書43-101的規定編制-《礦產項目信息披露標準》(“NI 43-101”)和加拿大采礦、冶金和石油學會(“CIM”) — CIM關於礦產資源和儲量的定義標準，由CIM理事會通過，經修訂(“CIM標準“)。NI 43-101是加拿大證券管理人制定的一項規則，為發行人對有關礦產項目的科學和技術信息進行的所有公開披露建立了標準。加拿大的標準，包括NI 43-101，與美國證券交易委員會的要求有很大的不同。美國證券交易委員會“)，此處包含的儲量和資源信息可能無法與美國公司披露的類似信息相比較。特別是，在不限制上述一般性的情況下，本Form 40-F年度報告使用了根據NI 43-101和CIM標準定義的“測量資源”、“指示資源”和“推斷資源”等術語。
A. 披露控制和程序
披露控制和程序在交易法下的規則13a-15(E)和15d-15(E)中定義，因為這些控制和其他程序旨在確保註冊人在根據交易法提交或提交的報告中要求披露的信息在美國證券交易委員會規則和表格指定的時間段內得到記錄、處理、彙總和報告。規則13a-15(E)和15d-15(E)還規定，披露控制和程序包括但不限於旨在確保登記人需要披露的信息得到積累並酌情傳達給登記人管理層的控制和程序，以便就所需披露及時作出決定。
截至2023年12月31日，也就是本Form 40-F年度報告所涵蓋的期間結束時，註冊人在註冊人管理層(包括註冊人的首席執行官和首席財務官)的監督和參與下，對註冊人披露控制和程序的設計和運作的有效性進行了評估，如《交易所法》第13a-15(E)和15d-15(E)條所定義。管理層將Yamana Gold Inc.的內部控制政策和程序排除在其評估之外。Yamana“)，註冊人於2023年3月31日獲得該公司的控制權。Yamana的總資產、淨資產、總收入和淨虧損在截至2023年12月31日的年度和截至2023年12月31日的年度分別約佔53%、54%、40%和(6%)，在註冊人提交的截至2023年12月31日和2022年12月31日的財政年度經審計的綜合財務報表中披露，該報表作為本年度報告的附件1.3以Form 40-F的形式提交。這一範圍限制符合美國和加拿大的證券法。
根據這項評價，首席執行官和首席財務官得出結論，截至2023年12月31日，註冊人的披露控制和程序是有效的。見《管理層對截至2023年12月31日的財政年度的討論和分析》中的《披露和內部控制程序》，作為本年度報告附件1.2以Form 40-F形式提交。
B. 管理層財務報告內部控制年度報告
見註冊人截至2023年12月31日和2022年12月31日的財政年度經審計的合併財務報表中題為“管理層財務報告內部控制報告”的章節，作為本年度報告的附件1.3以Form 40-F形式提交。
C. 獨立註冊會計師事務所認證報告
註冊人的獨立註冊會計師事務所德勤會計師事務所關於管理層對註冊人財務報告內部控制的評估的認證報告包含在提交給註冊人的截至2023年12月31日和2022年12月31日的會計年度的《獨立註冊會計師事務所報告》中，該報告作為本年度報告的附件1.3以Form 40-F提交。
D. 財務報告內部控制的變化
除本文提及的Yamana交易外，還有 註冊人對財務報告的內部控制在本Form 40-F年度報告所涵蓋的期間內沒有發生重大影響或合理地可能對註冊人的財務報告內部控制產生重大影響的變化。
E. 關於養老金封閉期的通知
在截至2023年12月31日的財政年度內，BTR規則第104條並不要求註冊人向其任何董事或高管發送任何通知。
F. 審計委員會財務專家
註冊人董事會決定，2023年在註冊人董事會審計委員會任職的邁克爾·卡羅爾和2023年全年在註冊人董事會審計委員會任職並繼續在審計委員會任職的珍妮弗·馬基是審計委員會的財務專家，這一術語在表格40-F的一般指示B(8)(B)中定義 並且是獨立的 根據《交易法》第10A-3條和《紐約證券交易所規則和條例》(“紐交所”).
證監會表示，任何人被指定為審計委員會財務專家，並不會使該人在任何目的上成為“專家”，也不會使該人承擔的職責、義務或責任大於審計委員會和董事會成員的職責、義務或法律責任，而審計委員會和董事會成員既不具有這種稱號，也不影響審計委員會或董事會任何其他成員的職責、義務或法律責任。
G. 道德行為守則
登記人通過了一項全球道德行為守則(“代碼“)這適用於所有董事、高級職員和僱員。該守則的副本可在www.panamericansilver.com上獲得。在截至2023年12月31日的年度內，註冊人的任何主要高級人員或執行類似職能的任何人均未獲豁免遵守守則的規定。
H. 首席會計師費用及服務和審計委員會預審政策
註冊人的首席會計師提供的專業服務的收費信息，德勤律師事務所 (加拿大温哥華，PCAOB ID號1208)，註冊人的預批准政策和程序的説明包括在註冊人截至2023年12月31日的財政年度登記人年度信息表的“外聘審計員服務費”標題下，該表作為本年度報告的附件1.1以Form 40-F的形式提交。
I. 表外安排
註冊人並不參與任何對其財務狀況、財務狀況變化、收入或開支、經營結果、流動資金、資本支出或對投資者重要的資本資源具有或可能產生當前或未來影響的表外安排。
J. 合同義務的表格披露
所要求的披露可以在截至2023年12月31日的《管理層討論和分析》標題下找到，作為本年度報告的附件1.2以Form 40-F的形式提交。
K. 紐約證券交易所的豁免
《紐約證券交易所上市公司手冊》310.00節一般要求上市公司的章程規定公司普通股持有人的任何會議的法定人數足夠高，以確保代表投票。根據紐約證券交易所公司治理規則，註冊人作為外國私人發行人，已選擇遵守加拿大法律允許的做法，而不是310.00節的規定。註冊人章程規定，普通股持有人會議的最低法定人數為兩名個人，他們為股東、受委代表或公司股東的正式授權代表，親自出席並代表具有投票權的註冊人已發行股份合計不少於25%。註冊人的法定人數要求不受《商業公司法》(不列顛哥倫比亞省)，註冊人打算繼續遵守《商業公司法》(不列顛哥倫比亞省)多倫多證券交易所的規則沒有具體的法定人數要求，普通股也在多倫多證券交易所上市。
除上文所述外，註冊人遵守一般適用於在紐約證券交易所上市的美國國內公司的規則。註冊人未來可能會決定使用其他外國私人發行人豁免紐約證交所的一些其他上市要求。遵循母國治理做法，而不是適用於在紐約證券交易所上市的公司的要求，提供的保護可能比適用於美國國內發行人的紐約證券交易所上市要求給予投資者的保護要小。
L. 審計委員會的識別
註冊人根據《交易所法案》第3(A)(58)(A)條設立了一個單獨指定的常設審計委員會。審計委員會成員為詹妮弗·馬基、尼爾·德蓋爾德、尚塔爾·戈塞林和金伯利·基廷，他們都是獨立的，因為根據交易所法案和紐約證券交易所的規則和規定，該詞是根據第10A-3條的定義而定義的。關於註冊人審計委員會的更多信息可在標題下找到 截至2023年12月31日的財政年度註冊人年度信息表的“審計委員會”，作為本年度報告的附件1.1以表格40-F提交。
M. 煤礦安全
註冊人目前不需要披露多德-弗蘭克華爾街改革和消費者保護法第1503(A)條所要求的信息。
N. 關於妨礙檢查的外國司法管轄區的披露
不適用。
承諾及同意送達法律程序文件
A. 承諾
登記人承諾親自或通過電話向代表提供答覆證監會工作人員的詢問，並在證監會工作人員提出要求時，迅速提供與產生提交表格40-F年度報告義務的證券有關的信息；或上述證券的交易。
B. 同意送達法律程序文件
註冊人此前已向委員會提交了一份與其普通股有關的F-X表格。法律程序文件送達代理人的名稱和地址如有任何更改，應通過對錶格F-X的修正，迅速通知委員會。
展品
以下證據作為本報告的一部分提交：
| | | | | |
展品 數 | 標題 |
1.1 | 截至2023年12月31日的財政年度的年度信息表。 |
1.2 | 管理層對截至2023年12月31日的財政年度的討論和分析。 |
1.3 | 截至2023年12月31日和2022年12月31日的財政年度經審計的綜合財務報表。 |
23.1 | Deloitte LLP的同意。 |
23.2 | 馬丁·沃芬的同意。 |
23.3 | 克里斯托弗·愛默生的同意。 |
23.4 | 美國人德爾加多的同意。 |
23.5 | 卡米拉·帕索斯的同意。 |
23.6 | 卡洛斯·伊圖拉爾德的同意。 |
23.7 | 彼得·莫里森的同意。 |
23.8 | 馬修·安德魯斯的同意。 |
23.9 | Sergio Castro同意。 |
23.10 | Marco Velásquez Corrales的同意。 |
23.11 | 亨利·馬斯登的同意 |
23.12 | 獲得M3 Engineering & Technology Corporation的同意。 |
31.1 | 根據2002年《薩班斯—奧克斯利法案》第302條認證CEO。 |
31.2 | 根據2002年《薩班斯—奧克斯利法案》第302條的規定獲得首席財務官證書。 |
32.1 | 根據2002年《薩班斯—奧克斯利法案》第906條對首席執行官和首席財務官進行認證。 |
97 | 泛美白銀公司的回扣政策 |
101 | 交互式數據文件（格式為內聯XBRL）。 |
104 | 封面交互數據文件(格式為內聯XBRL，包含在附件101中)。 |
附件1.1、1.2和1.3以引用的方式併入註冊人表格S—8的註冊聲明（文件號：333—180494、333—180495、333—206162和333—229795）。
簽名
根據《交易所法案》的要求，註冊人證明其符合提交表格40-F的所有要求，並已正式促使本年度報告由經正式授權的簽署人代表其簽署。
泛美白銀公司。
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日期：2024年3月26日 | | /S/《德萊尼·費舍爾》 |
| 發信人： | 德萊尼·費舍爾 |
| 標題： | 高級副總裁副總法律顧問兼公司祕書 |