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美國
美國證券交易委員會
華盛頓特區,20549


表格40-F

根據1934年《證券交易法》第12條所作的登記聲明
根據1934年《證券交易法》第13(A)或15(D)條提交的年度報告
截至本財政年度止12月31日, 2023
委託文件編號:001-35617

沙暴黃金有限公司
(註冊人的確切姓名載於其章程)

不列顛哥倫比亞省,加拿大
(省或其他司法管轄區
公司或組織)
1041
(主要標準行業分類代號)
98-1178734
(I.R.S.僱主編號)

3200套房, 西摩街733號
温哥華, 不列顛哥倫比亞省, 加拿大V6B 0S6
(604) 628-1107

(註冊人主要執行辦事處的地址及電話號碼)

C T公司系統
第八大道111號
紐約, 紐約10011
(212) 590-9070

(姓名、地址(含郵政編碼)、電話號碼(含區號))
在美國的代理服務)

根據該法第12(B)條登記或將登記的證券:

每節課的標題:
交易代碼
上每個交易所的名稱
註冊者:
普通股,無面值紐約證券交易所
根據該法第12(g)條登記或擬登記的證券:

根據該法第15(d)條有報告義務的證券:

如屬年度報告,請勾選該表格所填報的資料:
年度信息表 經審計年度財務報表

註明截至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:297,666,238截至2023年12月31日。

通過複選標記確認註冊人是否:(1)在過去12個月內(或註冊人被要求提交此類報告的較短期限內)提交了交易法第13條或第15(d)條要求提交的所有報告,以及(2)在過去90天內是否符合此類提交要求。 不是

用複選標記表示註冊人是否在過去12個月內(或註冊人被要求提交和發佈此類文件的較短時間內)以電子方式提交了根據S-T規則405(本章232.405節)要求提交和發佈的每個交互數據文件。 不是

檢查註冊人是否為《交易法》第12b—2條所定義的新興成長型公司。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†根據交易所法案第13(A)節提供的任何新的或修訂的財務會計準則。

勾選註冊人是否已根據《薩班斯-奧克斯利法案》(15 U.S.C.)第404(b)條提交了關於其管理層對財務報告內部控制有效性評估的報告和證明。7262(b))由編制或發佈審計報告的註冊會計師事務所

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。

†“新的或修訂的財務會計準則”是指財務會計準則委員會在2012年4月5日之後發佈的對其會計準則編纂的任何更新。

審計師事務所ID:
271
審計師姓名:
普華永道會計師事務所
審計師位置:
加拿大不列顛哥倫比亞省温哥華




解釋性説明
沙塵暴黃金有限公司(“公司”、“沙塵暴黃金”、“沙塵暴”或“註冊人”)是一家加拿大發行商,有資格根據1934年證券交易法(“交易法”)第13節(經修訂的“交易法”),根據交易法的多司法管轄區披露制度,以Form 40-F格式提交年度報告。根據《交易法》規則3b-4的定義,該公司是一家“外國私人發行人”。因此,根據規則3a12-3,本公司的股權證券可獲豁免遵守交易法第14(A)、14(B)、14(C)、14(F)及16條。
前瞻性陳述
這份40-F表格年度報告以及本文所附的證據可能包含符合1933年證券法第27A條(“證券法”)、交易法第21E條、1995年私人證券訴訟改革法或美國證券交易委員會(“美國證券交易委員會”)制定的規則和新聞稿中所指的“前瞻性陳述”,所有這些陳述都與沙塵暴黃金公司的業務、運營、財務表現和狀況有關。本年度報告中的Form 40-F中包含的前瞻性陳述僅在本報告發布之日作出。通過引用併入本年度報告的表格40-F中所載的展品中的前瞻性陳述僅在這些展品中所列的各自日期作出。除非法律要求,否則公司不打算,也不承擔任何義務,更新或修改任何前瞻性陳述,無論是由於新信息、後續事件或其他原因。
一般而言,前瞻性信息可通過使用“計劃”、“預期”或“不預期”、“預期”、“預算”、“預定”、“估計”、“預測”、“打算”、“預期”或“不預期”或“相信”等前瞻性術語,或某些行動、事件或結果“可能”、“可能”、“將”、“可能”或“將會採取”、“發生”或“將實現”等詞語和短語的變體或陳述來確定。前瞻性信息基於沙塵暴黃金公司在信息發佈之日作出的合理假設,受已知和未知風險、不確定因素和其他因素的影響,這些風險、不確定性和其他因素可能導致公司的實際結果、活動水平、業績或成就與該前瞻性信息明示或暗示的結果大不相同,這些因素包括但不限於:一般業務和經濟狀況的影響;每項採礦業務(該術語的定義見沙塵暴公司截至2023年12月31日止年度的最新年度信息表格(“AIF”),作為附件99.1);對沙塵暴黃金將從其購買黃金或其他商品、或從這些採礦業務收取特許權使用費的採礦業務缺乏控制,或與這些採礦業務有關的風險,包括與國際業務有關的風險、礦山建設和作業的延誤、政府和環境監管、採礦和當前勘探活動的實際結果、經濟評價的結論以及隨着計劃的不斷完善而改變的項目參數;礦物的可銷售性所固有的問題;行業狀況,包括金屬價格的波動、匯率的波動和利率的波動;政府實體以對沙塵暴黃金不利的方式解釋現有税法或頒佈新的税法;根據NCIB(根據AIF的定義)可以購買的普通股的數量或總價值;CRA正在進行的審計(AIF的定義)和可用的補救措施;預期SSR礦業收購Hod Maden項目40%運營權益(定義見AIF)協議的里程碑收益付款條款將會實現,其尋求項目融資的意圖,包括預期收購SSR礦業將給項目的整體發展帶來好處,以及其履行其作為Hod Maden項目運營商的作用的能力,包括獲得運營的社會和監管許可證;預期公司與AIF中描述的Horizon公司的交易將提供交易的潛在利益和協同效應,以及沙塵暴成功實現業務目標的能力,包括整合公司或資產或意外成本、負債或延遲的影響;管理層對沙塵暴增長的預期;股市波動;競爭、自然災害、恐怖主義行為、健康危機和其他幹擾和混亂的潛在影響;以及在MD&A中“沙塵暴的風險”一節和最新一期AIF中“風險因素”一節中討論的那些因素。
這份Form 40-F年度報告中的前瞻性信息除其他外包括披露:CRA正在進行的審計和可用的補救措施,管理層對沙塵暴增長的期望,沙塵暴現有的金礦流(如AIF中的定義)和特許權使用費及其未來展望,礦山運營商履行其運營商角色的能力,包括經營的社會和監管許可證;任何採礦業務的礦產儲量(在AIF中定義)、礦產資源(在AIF中定義)和產量估計、根據2023年ATM計劃(在AIF中定義)可能出售的普通股數量或價值、



信貸安排(定義見AIF)及償還信貸安排項下的未償還款項,以及本公司的氣候變化及可持續發展目標,包括其減排目標。前瞻性信息基於管理層認為合理的假設,包括但不限於沙塵暴將從其購買黃金、其他商品或收取特許權使用費的採礦業務的持續運營,商品市場價格沒有重大不利變化,採礦業務將根據其公開聲明運營並實現其聲明的生產結果,以及其中陳述的其他假設和因素。
儘管沙塵暴試圖確定可能導致實際行動、事件或結果與前瞻性信息中包含的行動、事件或結果大不相同的重要因素,但可能還有其他因素導致行動、事件或結果與預期、估計或預期的不同。不能保證這些信息將被證明是準確的,因為實際結果和未來事件可能與這些信息中預期的大不相同。因此,讀者不應過分依賴前瞻性信息。

給美國讀者的提示-
美國和加拿大報告做法的差異
根據美國採用的多司法管轄區披露制度,本公司可根據加拿大不同於美國的披露要求,以Form 40-F格式編制本年度報告。本公司還須遵守加拿大審計師獨立性標準,以及某些美國聯邦證券法以及美國證券交易委員會和美國上市公司會計監督委員會(PCAOB)的適用規則和條例。
本公司根據國際會計準則委員會發布的國際財務報告準則會計準則編制財務報表。因此,該公司的財務報表可能無法與美國公司編制的財務報表相媲美。本公司於2023年及2022年12月31日及截至2022年12月31日止年度的經審核財務報表(“經審核財務報表”)及本公司的董事總經理及財務分析分別載於本公司2023年年報(“年報”)內,該年報以Form 40-F格式附於本年報附件99.2,並以供參考的方式併入本報告。
通貨
除另有説明外,本年度報告中的表格40-F中的所有美元金額均為美元。根據加拿大銀行公佈的每日平均匯率,2023年12月29日,美元兑換加元的匯率為1美元=1.3226加元。根據加拿大銀行公佈的每日平均匯率,2024年3月26日,美元兑換加元的匯率為1美元=1.3572加元。
資源和儲量估算
公司的AIF,附件為附件99.1作為本40-F年度報告附件99.2的Form 40-F年度報告,以及作為附件99.2的Form 40-F年度報告,均是根據加拿大礦產資源和礦產儲量估計報告標準編制的,該標準與美國證券法以前和當前的標準不同。具體地説,在不限制前述一般性的情況下,在本招股説明書和通過引用併入本文的文件中使用或引用的術語“礦產儲量”、“已探明礦產儲量”、“可能礦產儲量”、“推斷礦產資源”、“指示礦產資源”、“已測量礦產資源”和“礦產資源”是根據加拿大國家文書43-101-礦物項目披露標準(“NI 43-101”)和加拿大采礦學會定義的加拿大礦物披露術語,冶金和石油(“CIM”)--CIM理事會通過的經修訂的CIM定義標準(“CIM定義標準”)。
出於在美國的報告目的,美國證券交易委員會已通過了對其披露規則(“美國證券交易委員會現代化規則”)的修正案,以使其證券根據修訂後的1934年美國證券交易法(“交易法”)在美國證券交易委員會登記的發行人的礦業財產披露要求現代化。美國證券交易委員會現代化規則使美國證券交易委員會對礦業財產的披露要求和政策與包括NI 43-101在內的當前行業和全球監管做法和標準更加緊密地結合起來,並取代



根據美國證券法,行業指南7中對礦業註冊人的歷史財產披露要求。作為根據加拿大和美國證券監管機構採用的多司法管轄區信息披露制度有資格向美國證券交易委員會提交報告的外國私人發行人,該公司無需根據美國證券交易委員會現代化規則披露其礦產屬性,而根據NI 43-101和CIM定義標準進行披露。因此,本文所載或以引用方式併入的礦產儲量和礦產資源信息可能無法與美國公司披露的類似信息相比較。
由於採用了美國證券交易委員會現代化規則,美國證券交易委員會現在承認對“已測量礦產資源”、“指示礦產資源”和“推斷礦產資源”的估計。此外,美國證券交易委員會還修改了“已探明礦產儲量”和“可能礦產儲量”的定義,使之與NI 43-101所要求的相應的CIM定義標準“大體相似”。雖然上述術語與CIM定義“基本相似”,但在“美國證券交易委員會”現代化規則和CIM定義標準下的定義存在差異。因此,無法保證如果本公司根據“美國證券交易委員會現代化規則”通過的標準編制本公司根據NI 43-101報告的“已探明礦產儲量”、“可能的礦產儲量”、“已測量的礦產資源”、“指示礦產資源”和“推斷的礦產資源”,則該公司報告的任何礦產儲量或礦產資源都是相同的。
控制和程序
披露控制和程序
於本Form 40-F年度報告所涵蓋期間結束時,在包括首席執行官(“CEO”)及首席財務官(“CFO”)在內的本公司管理層的監督及參與下,對本公司的披露控制及程序(定義見交易所法案第13a-15(E)及15d-15(E)條)的有效性進行評估。基於這一評估,首席執行官和首席財務官得出結論認為,截至本Form 40-F年度報告所涵蓋的期間結束時,公司的披露控制和程序有效地確保:(I)公司根據交易法提交或提交給美國證券交易委員會的報告中要求披露的信息已在適用規則和表格中指定的時間段內記錄、處理、彙總和報告;(Ii)根據交易法提交的公司報告中要求披露的重大信息已累計並傳達給公司管理層,包括首席執行官和首席財務官(視情況而定)。以便就所需披露作出準確和及時的決定。
管理層財務報告內部控制年度報告
公司管理層負責按照加拿大《國家文書》第52-109條以及《交易法》第13a-15(F)和15d-15(F)條的規定,建立和維持對財務報告的充分內部控制。本公司對財務報告的內部控制是一個程序,旨在根據公認的會計原則,為財務報告的可靠性以及為外部目的編制和公平列報財務報表提供合理保證。
公司管理層,包括其首席執行官和首席財務官,並不期望其披露控制和程序或內部控制和程序能夠防止所有錯誤和所有欺詐。一個控制系統,無論構思和運作得有多好,都只能提供合理的保證,而不是絕對的保證,以確保控制系統的目標得以實現。此外,控制系統的設計必須反映這樣一個事實,即存在資源限制,並且必須考慮控制的好處相對於其成本。
由於所有控制系統的固有侷限性,任何控制評估都不能絕對保證公司內部的所有控制問題和舞弊事件(如果有的話)都已被發現。這些固有的侷限性包括這樣的現實,即決策過程中的判斷可能是錯誤的,故障可能因為簡單的錯誤或錯誤而發生。此外,可以通過某些人的個人行為、兩個或更多人的串通或通過控制的管理凌駕來規避控制。任何控制系統的設計也部分基於對未來事件可能性的某些假設,不能保證任何設計在所有可能的未來條件下都能成功地實現其所述目標;隨着時間的推移,控制可能會因為條件的變化而變得不充分,或者遵守政策或程序的程度可能會惡化。由於具有成本效益的控制系統的固有限制,由於錯誤或欺詐而導致的錯誤陳述可能會發生,並且不會被發現。



在首席執行官和首席財務官的參與下,管理層按照特雷德韋委員會贊助組織委員會#年提出的標準,對截至2023年12月31日的公司財務報告內部控制的設計和運作進行了評估內部控制--綜合框架(2013年框架)。這項評價包括審查控制措施的文件,評估控制措施的設計有效性,測試控制措施的操作有效性,以及對這項評估的結論。根據這一評估,管理層在其報告中得出結論,公司對財務報告的內部控制自2023年12月31日起有效。
管理層關於財務報告內部控制的年度報告(下稱“報告”)包括在總經理和助理總幹事的年度報告中,該年度報告作為展品99.2本年度報告採用40-F表格。
獨立註冊會計師事務所認證報告
本公司的獨立註冊會計師事務所普華永道發佈了一份關於公司截至2023年12月31日的財務報告內部控制的證明報告,該報告包括在隨附的年度報告中的財務報表中。展品99.2本年度報告採用40-F表格。
財務報告內部控制的變化
在本Form 40-F年度報告所涵蓋的期間內,公司對財務報告的內部控制沒有發生重大影響或合理地可能對公司財務報告的內部控制產生重大影響的變化。
規則Btr
在截至2023年12月31日的財政年度內,本公司並無根據《BTR規例》第104條的規定,向其董事及行政人員發出任何有關受《BTR規例》第101條規定的禁售期所規限的股權證券的通知。
審計委員會
鑑定
公司根據《交易法》的要求設立了一個單獨指定的常設審計委員會。審計委員會由三人組成:David·E·德維特(主席)、約翰·P·A·佈德雷斯基和安德魯·T·斯沃特。
審計委員會財務專家
本公司董事會(“董事會”)已決定,佈德雷斯基、David·德維特和安德魯·斯沃特均為審計委員會財務專家,符合美國證券交易委員會在Form 40-F一般指示中規定的適用標準,以及(Ii)獨立於紐約證券交易所適用的上市標準。
美國證券交易委員會表示,任命某人為審計委員會財務專家並不意味着該人在任何目的上都是“專家”,也不會使該人承擔的任何職責、義務或法律責任大於在沒有該任命的情況下該人作為審計委員會和董事會成員所承擔的職責、義務或法律責任,也不會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。
審計委員會章程
公司的審計委員會章程作為AIF的附件或時間表,可在公司網站上查閲,網址為Www.sandstormgold.com並免費打印給任何向公司提供書面請求的股東,致送公司的公司祕書。
道德準則
本公司董事會已通過經修訂的《行為及道德守則》(下稱《守則》),該守則適用於本公司所有董事、高級職員及僱員。《守則》闡述了需要包括的事項



在表格40-F的一般指示B第9(B)段所述的“道德守則”中,以及各種其他專題中。於截至2023年12月31日止年度,本公司並無對守則作出任何修訂,亦無向本公司主要行政人員、主要財務人員、主要會計人員或財務總監或執行類似職能的人士授予任何豁免或隱含豁免。
經修訂的《守則》副本先前已提交美國證券交易委員會,並張貼在我們的網站上:Www.sandstormgold.com。本公司將免費向任何向本公司提供書面請求的人提供本守則的印刷副本,並向本公司的公司祕書提出書面請求。
首席會計師費用及服務
審計費用、審計相關費用、税費和所有其他費用
在截至2023年12月31日的財政年度,普華永道擔任該公司的獨立註冊會計師事務所。關於過去兩個財政年度普華永道按服務類別(審計費、審計相關費用、税費和所有其他費用)向公司收取的總金額的説明,請參閲AIF第106頁的“審計委員會-外聘審計師服務費”,附件為附件99.1本年度報告採用表格40-F,並以引用方式併入本文。
審計委員會預先批准的政策和程序
有關公司與提供非審計服務有關的預先審批政策和程序的説明,請參閲AIF第105頁的“審計委員會-預先審批政策和程序”,附件如下附件99.1本年度報告採用表格40-F,並以引用方式併入本文。
本公司核數師在截至2023年12月31日的財政年度內提供的所有非審計服務(與審計有關、税務或所有其他)均經本公司審計委員會預先批准。根據S-X條例第2-01條第(C)(7)(I)(C)款,未核準任何非審計服務。
表外安排
本公司並無任何表外安排對本公司的財務狀況、財務狀況的變化、收入或開支、經營業績、流動資金、資本開支或對投資者具有重大意義的資本資源產生當前或未來的影響。
合同義務的表格披露
有關公司已知的合同債務和其他債務的重大現金需求的資料,可在公司截至2023年12月31日的年度綜合財務報表的“承付款和或有事項”和附註16-“承付款和或有事項”標題下找到,該年度報告載於展品99.2本年度報告採用表格40-F,並以引用方式併入本文。
本公司是一家資源型公司,從擁有高級開發項目或經營礦山的公司手中收購金流及其他金屬採購協議(“金流”或“流”)。作為獲得Stream的預付款的回報,沙塵暴公司有權以每盎司固定價格或現貨價格的固定百分比購買礦山在礦山生命週期內黃金、白銀或其他商品產量的一定比例。因此,公司對每條河流的購買承諾不是基於時間段,如少於一年或一至三年,而是持續到礦山的生命週期。此外,就公司的各種渠道而言,隨着公司採礦項目的推進,某些款項會預付給公司。這些付款受到某些資金條件的限制,不是基於時間段。關於公司採購承諾的説明,見年報第40頁和第99頁的“承付款和或有事項”和“附註16--承付款和或有事項”。展品99.2本年度報告採用表格40-F,並以引用方式併入本文。
煤礦安全信息披露
不適用。



公司治理
該公司的公司治理實踐符合所有適用的加拿大現行監管準則和標準。本公司因在紐交所上市而被歸類為外國私人發行人,並不需要遵守紐交所的大部分企業管治標準(“紐交所規則”),而可能會遵守加拿大的企業管治慣例。然而,本公司的企業管治常規納入了許多源自紐約證券交易所規則的最佳實踐,並在公司網站上提供了本公司的公司管治實踐與紐約證券交易所規則所要求的國內公司的重大不同之處的説明,網址為Www.sandstormgold.com.
該公司不斷審查其在加拿大和美國的治理做法並監測事態發展,以確保其符合適用的規則和標準。董事會致力於採取既符合股東利益,又有助於有效和高效率決策的健全企業管治做法。
關於妨礙檢查的外國司法管轄區的披露
不適用。
追討錯誤判給的補償
本公司於2023年11月6日根據紐約證券交易所上市公司手冊第303A.14節採用經修訂及重訂的追回政策(“追回政策”)。現將退還政策的副本作為附件97附於本文件。
於截至2023年12月31日止年度,吾等並無被要求編制會計重述,亦無於2023年12月31日因將本公司追討賠償政策應用於先前重述而須追討的錯誤判給賠償的未清餘額。
附加信息
有關公司的其他信息,包括經審計的財務報表、MD&A和AIF,可在SEDAR+上找到,網址為:Www.sedarplus.ca,請登錄Edgarwww.sec.gov或公司網站:Www.sandstormgold.com.股東亦可致電(604)628-1107或電郵至 info@sandstormgold.com索取表格40-F的這些文件和本年度報告的副本,免費。
承諾
本公司承諾親自或通過電話聯繫美國證券交易委員會的代表,答覆美國證券交易委員會員工提出的詢問,並在美國證券交易委員會員工要求時迅速提供以下信息:根據Form 40-F登記的證券;產生提交Form 40-F年度報告義務的證券;或上述證券的交易。
同意送達法律程序文件
該公司此前已向SEC提交書面同意書,同意在表格F-X上送達程序和授權書。公司服務代理人名稱或地址的任何變更應及時通過修改F-X表格並參考公司文件號通知SEC。
簽名
根據《交易法》的要求,本公司證明其符合提交Form 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。



深圳市聖斯通金有限公司
日期:2024年3月27日
發信人:
/s/ Nolan Watson
姓名:
諾蘭·沃森
標題:
首席執行官




展品索引
表現出 描述
97     修訂和重申的追回政策
99.1    截至2023年12月31日止年度的年度資料表
99.2    截至2023年12月31日止年度的年報,其中包括管理層對截至2023年12月31日止財政年度的討論及分析,以及截至2023年及2022年12月31日止財政年度的經審核年度綜合財務報表
99.3    根據1934年證券交易法第13 a-14(a)條或第15 d-14條對首席執行官和首席財務官的認證
99.4    首席執行官和首席財務官根據18 U.S.C.根據2002年《薩班斯-奧克斯利法案》第906條通過的第1350條
99.5    本公司獨立註冊會計師事務所PricewaterhouseCoopers LLP的同意
99.6    Imola Götz的同意
101 交互式數據文件(格式為內聯XBRL)
104 封面頁交互式數據文件(格式為內聯XBRL,見附件101)

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