Company: VIST
Filing Date: 2025-04-09
Form Type: 20-F
Source: 0001193125-25-076856
Chunk: 26

Company: Vista Energy, S.A.B. de C.V.
Filing Date: 2025-04-09
Form: 20-F
Item: Item 4
Chunk 26
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Item 4— Information on the Company

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References to “ series A shares” refer to shares of our series A common stock, no par value, and references to “ ADSs” are to American Depositary Shares, each representing one series A share, except where the context requires otherwise.

In addition, the term “ Mexico” refers to the United Mexican States, the term “ United States” refers to the United States of America, and the term “ Argentina” refers to the Argentine Republic. Moreover, the phrase “ Mexican government” refers to the federal government of Mexico, the phrase “U. S. government” refers to the federal government of the United States, and the phrase “ Argentine government” refers to the federal government of Argentina.

Accounting terms have the definitions set forth under International Financial Reporting Standards (“ IFRS”), as issued by the International Accounting Standards Board (“ IASB”).

Financial Statements and Information

The consolidated financial statements included in this annual report have been prepared on a historical basis in accordance with IFRS, as described herein.

We maintain our books and records in U. S. Dollars, which is the presentation currency for our financial statements and also the functional currency of our operations.

The financial information contained, or referred to, in this annual report includes the audited consolidated financial statements as of December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022, and the notes thereto (“ Audited Financial Statements”).

The Audited Financial Statements have been prepared in accordance with IFRS as issued by the IASB and are presented in U. S. Dollars.

Presentation of Currencies and Rounding

All references to “$,” “ US$,” “ U. S. Dollars” and are to U. S. Dollars, the lawful currency of the United States of America, references to “ Mexican Pesos” and “ Ps.” are to Mexican Pesos, the lawful currency of Mexico and “ Argentine Pesos” and “ AR$” are to Argentine Pesos, the lawful currency of Argentina. The Audited Financial Statements are presented in U. S. Dollars.

Certain figures included in this annual report have been subject to rounding adjustments. Accordingly, figures shown as totals in certain tables may not be an arithmetic aggregation of the figures that precede them.

No Emerging Growth Company Status

As of December 31, 2023, we have ceased to be an emerging growth company and are therefore no longer