**UNITED STATES**

**SECURITIES AND EXCHANGE COMMISSION**

**Washington, D.C.   20549**

**FORM 10-K/A**

1st Amendment

| **[X]**

**ANNUAL REPORT PURSUANT TO SECTION 13 0R 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

 

 

For the fiscal year ended  **October 31, 2009**

 

 

 

 

**[   ]**

**TRANSITION REPORT PURSUANT TO SECTION 13 0R 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

 

 

 

For the transition period from _____________ to ________________

 

 

 

Commission file number  **000-51841**

**SOLTERA MINING CORP.**

(Exact name of registrant as specified in its charter)

**Nevada**

(State or other jurisdiction of

incorporation or organization)

00-0000000

(I.R.S. Employer Identification No.)

Commission file number  000-51841

(Address of principal executive offices)

33180

(Zip Code)

Registrant’s telephone number, including area code:  **303 800 5752**

Securities registered pursuant to Section 12(b) of the Act:

**Title of each class**

**Name of each exchange on which registered**

 

 

None

N/A

Securities registered pursuant to Section 12(g) of the Act:

**common stock - $0.001 par value**

(Title of Class)

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.   **[   ] Yes         [ X ]  No**

Indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act   **[   ] Yes         [ X ]  No**

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the last 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.   **[   ] Yes         [ X ]  No**

 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§ 229.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).   **[   ] Yes         [ X ]  No**

Indicate by check mark if disclosure of delinquent filers in response to Item 405 of Regulation S-K is not contained herein, and will not be contained, to the best of registrant’s knowledge, in definitive proxy or information statements incorporated by reference in Part III of this Form 10-K or any amendment to this Form 10-K.  **[ X ]**

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company.  See the definitions of “large accelerated filer”, “accelerated filer” and “smaller reporting company in Rule 12b-2 of the Exchange Act.

**Larger accelerated filer [     ]**

**Accelerated filer [     ]**

**Non-accelerated filer [     ]**

**(Do not check if a smaller reporting company)**

**Smaller reporting company [X]**

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Act).

**[    ] Yes         [ X ]  No**

The aggregate market value of the voting and non-voting common equity held by **non-affiliates** of the registrant on April 30, 2012, the last business day of the registrant’s most recently completed second fiscal quarter, based on the closing price on that date of $0.11 on the OTCBB, was **$3,856,441.**

State the number of shares outstanding of each of the issuer’s classes of common equity, as of the latest practicable date.

**Class**

**Outstanding at March 4, 2013**

 

 

common stock - $0.001 par value

**97,167,927**

Documents incorporated by reference:  Exhibit 3.1 (**Articles of Incorporation**) and Exhibit 3.2 (**By-laws**) both filed as exhibits to Soltera’s registration statement on Form SB-2 on January 24, 2006; Exhibit 3.4 (**Articles of Incorporation of Incas**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on February 21, 2007; Exhibit 10.1 (**Property Agreement**) filed as an exhibit to Soltera’s registration statement on Form SB-2 on January 24, 2006; Exhibit 10.2 (**Trust Agreement**) filed as an exhibit to Soltera’s Form SB-2 on January 24, 2006; Exhibit 10.3 (**Management Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on May 2, 2007; Exhibit 10.4 (**Letter Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on May 29, 2007;Exhibit 10.5 (**Stock Acquisition Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on August 2, 2007; Exhibit 10.6 (**First Option Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on August 2, 2007; Exhibit 10.7 (**Second Option Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on August 2, 2007; Exhibit 10.8 (**Share Transfer Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on August 2, 2007; Exhibit 10.9 (**Loan Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on August 2, 2007; Exhibit 10.10 (**Share Transfer Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on September 14, 2007; Exhibit 10.11 (**Management Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on September 24, 2007; Exhibit 10.12 (**Bare Trust**) filed as an exhibit to Soltera’s Form 10-KSB (Annual Report) on February 21, 2008; Exhibit 10.13 (**Assignment Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on March 10, 2008; Exhibit 10.14 (**Option Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on March 10, 2008; Exhibit 10.15 (**Stock Acquisition Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on March 10, 2008; Exhibit 10.16 (**Cananea Exploration Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on March 10, 2008; Exhibit 10.17 (**Colorada Exploration Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on March 10, 2008; Exhibit 10.18 (**Irrevocable Offer**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on May 13, 2009; Exhibit 10.19 (**Assignment Agreement**) filed as an exhibit to Soltera’s Form 8-K (Current Report) on April 6, 2010; Exhibit 10.20 (**Joint Venture or Joint Enterprise Agreement**) filed as an exhibit to Soltera’s Form 8-K Report (Current Report) on April 6, 2010; Exhibit 10.21 (**Exploration Contract**) filed as an exhibit to Soltera’s Form 8-K Report (Current Report) on April 6, 2010; Exhibit 10.22 (**Financing Agreement**) filed as an exhibit to Soltera’s Form 8-K Report (Current Report) on June 18, 2010 Exhibit 14 (**Financial Code of Ethics**) filed as an exhibit to Soltera’s Form 10-QSB (Quarterly Report) on September 18, 2007; and Exhibit 99.1 (**Disclosure Committee Charter**) filed as an Exhibit to Soltera’s Form 10-K (Annual Report) on August 28, 2009.

2

**Soltera Mining Corp.**

**Form 10-K/A**

**1st Amendment**

**EXPLANATORY NOTE**

This Form 10-K/A - 1st Amendment for the fiscal year ended October 31, 2009, which was originally filed on March 18, 2013 (the “**Report**”), is being filed (1) to revise Part II to include a signed report from Soltera’s independent registered accounting firm in Item 8 - Financial Statements and Supplementary Data, and (2) to include updated certifications in Exhibit 31 and Exhibit 32. 

This amendment to the Report does not alter any part of the content of the Report, except for the changes and additional information provided in this amendment, and this amendment continues to speak as of the date of the Report.  Soltera Mining Corp. has not updated the disclosures contained in this amendment to reflect any events that occurred at a date subsequent to the filing of the Report.  The filing of this amendment is not a representation that any statements contained in the Report or this amendment are true or complete as of any date subsequent to the date of the Report.  This amendment does not affect the information originally set forth in the Report, the remaining portions of which have not been amended.  Accordingly, this Form 10-K/A should be read in conjunction with Soltera Mining Corp.’s filings made with the SEC subsequent to the filing of the original Form 10-K on March 18, 2013 (SEC Accession No. 0001108078-13-000015). 

3

**PART II**

**Item 8.  Financial Statements and Supplementary Data.**

**SOLTERA MINING CORP.**

**(An Exploration Stage Company)**

*CONSOLIDATED FINANCIAL STATEMENTS*

**October 31, 2009 and 2008**

 

Index

 

 

 

 

Report of Independent Registered Accounting Firm

F-1

 

 

Consolidated Balance Sheets

F-2

 

 

Consolidated Statements of Operations

F-3

 

 

Consolidated Statements of Cash Flows

F-4

 

 

Consolidated Statements of Stockholders’ Deficit

F-5

 

 

Notes to the Consolidated Financial Statements

F-6

4

Report of Independent Registered Public Accounting Firm

To the Stockholders of  

Soltera Mining Corp. 

(An Exploration Stage Company)

We have audited the accompanying consolidated balance sheets of Soltera Mining Corp. (An Exploration Stage Company) as of October 31, 2009 and 2008, and the related consolidated statements of operations and comprehensive loss, cash flows and stockholders' equity (deficit) for the years then ended, and accumulated from September 21, 2005 (Date of Inception) to October 31, 2009. These consolidated financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on these consolidated financial statements based on our audits. 

We conducted our audits in accordance with the standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. The Company is not required to have, nor were we engaged to perform an audit of the Company’s internal control over financial reporting. Our audits included consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Company’s internal control over financial reporting. Accordingly, we express no such opinion. An audit also includes assessing the accounting principles used and significant estimates made by management as well as evaluating the overall financial statement presentation. 

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Soltera Mining Corp. (An Exploration Stage Company) as of October 31, 2009 and 2008, and the results of its operations and its cash flows for the years then ended, and accumulated from September 21, 2005 (Date of Inception) to October 31, 2009 in conformity with accounting principles generally accepted in the United States.

The accompanying consolidated financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 1 to the consolidated financial statements, the Company has not generated any revenues, has a working capital deficit at October 31, 2009 and has incurred operating losses since inception. These factors raise substantial doubt about the Company’s ability to continue as a going concern. Management’s plans in regard to these matters are also discussed in Note 1. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty.

/s/ Manning Elliot LLP

CHARTERED ACCOUNTANTS

Vancouver, Canada

February 12, 2013

F-1

Soltera Mining Corp.

(An Exploration Stage Company)

Consolidated Balance Sheets

(Expressed in U.S. dollars)

 

 

 

 

 

 

 

 

 

 

**October 31,**

**2009**

 

 

 

**October 31,**

**2008**

 

ASSETS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current assets

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Cash

 

$

3,010

 

 

 

$

62,906

 

Prepaid expenses

 

 

43

 

 

 

 

6,969

 

Loan receivable (Note 8)

 

 

20,000

 

 

 

 

120,000

 

 

 

 

 

 

 

 

 

 

 

TOTAL CURRENT ASSETS

 

 

23,053

 

 

 

 

189,875

 

 

 

 

 

 

 

 

 

 

 

Mineral property (Note 9)

 

 

100,000

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

Property and equipment (Note 7)

 

 

3,268

 

 

 

 

3,602

 

 

 

 

 

 

 

 

 

 

 

Restricted marketable securities (Note 3)

 

 

-

 

 

 

 

40,268

 

 

 

 

 

 

 

 

 

 

 

Discontinued operations, net assets held for sale (Note 5)

 

 

3,021

 

 

 

 

4,664

 

 

 

 

 

 

 

 

 

 

 

TOTAL ASSETS

 

$

129,342

 

 

 

$

238,409

 

 

 

 

 

 

 

 

 

 

 

**LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)**

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CURRENT LIABILITIES

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accounts payable

 

$

40,180

 

 

 

$

40,960

 

Accrued liabilities

 

 

35,865

 

 

 

 

2,028

 

Due to related parties (Note 10)

 

 

253,706

 

 

 

 

52,447

 

Notes payable (Note 11)

 

 

6,783

 

 

 

 

-

 

Discontinued operations, liabilities held for sale (Note 5)

 

 

2,214

 

 

 

 

1,126

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES

 

 

338,748

 

 

 

 

96,561

 

 

 

 

 

 

 

 

 

 

 

Contingencies and commitments (Notes 1 and 14)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

STOCKHOLDERS’ (DEFICIT) EQUITY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common Stock, 200,000,000 shares authorized, $0.001 par value;

 

 

 

 

 

 

 

 

 

66,898,333 shares issued and outstanding

 

 

66,898

 

 

 

 

66,898

 

Additional paid-in capital

 

 

2,434,052

 

 

 

 

2,434,052

 

Subscriptions received

 

 

24,309

 

 

 

 

-

 

Donated capital

 

 

17,250

 

 

 

 

17,250

 

Accumulated other comprehensive income

 

 

21,067

 

 

 

 

17,840

 

Deficit accumulated during the exploration stage

 

 

(2,772,982

)

 

 

 

(2,394,192

)

 

 

 

 

 

 

 

 

 

 

TOTAL STOCKHOLDERS’ EQUITY (DEFICIT)

 

 

(209,406

)

 

 

 

141,848

 

 

 

 

 

 

 

 

 

 

 

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)

 

$

129,342

 

 

 

$

238,409

 

*The accompanying notes form an integral part of these consolidated financial statements.*

F-2

Soltera Mining Corp.

(An Exploration Stage Company)

Consolidated Statements of Operations and Comprehensive Loss

(Expressed in U.S. dollars)

 

 

 

 

 

 

 

 

 

 

 

 

** **

**Accumulated from**

**September 21, 2005**

**(Date of Inception)**

**to October 31,**

**2009**

 

 

**For the**

**Year Ended**

**October 31,**

**2009**

 

 

**For the**

**Year Ended**

**October 31,**

**2008**

 

 

** **

 

 

 

 

 

 

 

 

EXPENSES:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

General and administrative (Note 10)

 

$

219,196

 

 

$

30,562

 

 

$

135,451

 

Professional fees

 

 

296,599

 

 

 

63,890

 

 

 

147,006

 

Management fees (Note 10)

 

 

425,428

 

 

 

216,180

 

 

 

152,998

 

Impairment of mineral property costs

 

 

1,384,013

 

 

 

-

 

 

 

1,384,013

 

Travel accommodation

 

 

86,582

 

 

 

10,372

 

 

 

49,322

 

Exploration and mining expenses

 

 

205,933

 

 

 

55,213

 

 

 

97,795

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total expenses

 

 

2,617,751

 

 

 

376,217

 

 

 

1,966,585

 

 

 

 

 

 

 

 

 

 

 

 

 

 

OPERATING LOSS

 

 

(2,617,751

)

 

 

(376,217

)

 

 

(1,966,585

)

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER INCOME (EXPENSES):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Interest income

 

 

3,668

 

 

 

-

 

 

 

1,520

 

Provision for other receivables

 

 

(4,718

)

 

 

-

 

 

 

(4,718

)

 

 

 

 

 

 

 

 

 

 

 

 

 

LOSS FROM CONTINUING OPERATIONS

 

 

(2,618,801

)

 

 

(376,217

)

 

 

(1,969,783

)

 

 

 

 

 

 

 

 

 

 

 

 

 

DISCONTINUED OPERATIONS:

 

 

 

 

 

 

 

 

 

 

 

 

Loss from operations of discontinued Atzek

 

 

 

 

 

 

 

 

 

 

 

 

Mineral SA de CV

 

 

(154,181

)

 

 

(2,573

)

 

 

(151,608

)

 

 

 

 

 

 

 

 

 

 

 

 

 

NET LOSS

 

 

(2,772,982

)

 

 

(378,790

)

 

 

(2,121,391

)

 

 

 

 

 

 

 

 

 

 

 

 

 

OTHER COMPREHENSIVE INCOME (LOSS):

 

 

 

 

 

 

 

 

 

 

 

 

Foreign currency translation adjustment - continuing

 

 

 

 

 

 

 

 

 

 

 

 

operations

 

 

12,774

 

 

 

3,387

 

 

 

9,748

 

Foreign currency translation adjustment - discontinued

 

 

 

 

 

 

 

 

 

 

 

 

operations

 

 

8,293

 

 

 

(160

)

 

 

8,453

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Total other comprehensive loss

 

 

21,067

 

 

 

3,227

 

 

 

18,201

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COMPREHENSIVE LOSS

 

$

(2,751,915

)

 

$

(375,563

)

 

$

(2,103,190

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Loss per share - basic and diluted - continuing operations

 

 

 

 

 

$

(0.01

)

 

$

(0.04

)

Loss per share - basic and diluted - discontinued operations

 

 

 

 

 

$

(0.00

)

 

$

(0.00

)

Total loss per share - basic and diluted

 

 

 

 

 

$

(0.01

)

 

$

(0.04

)

 

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average shares outstanding

 

 

 

 

 

 

66,898,333

 

 

 

58,649,700

 

*The accompanying notes form an integral part of these consolidated financial statements*

F-3

Soltera Mining Corp.

(An Exploration Stage Company)

Consolidated Statements of Cash Flows

(Expressed in U.S. dollars)

 

 

 

 

 

 

 

 

 

 

 

** **

**Accumulated from**

**September 21, 2005**

**(Date of Inception)**

**to October 31,**

**2009**

 

 

**For the**

**Year**

**Ended**

**October 31,**

**2009**

 

 

**For the**

**Year**

**Ended**

**October 31,**

**2008**

 

 

 

 

 

 

 

 

 

 

 

CASH FLOW FROM OPERATING ACTIVITIES

 

 

 

 

 

 

 

 

 

Net loss

 

$

(2,772,982

)

 

$

(378,790

)

 

$

(2,121,391

)

Adjustments for non-cash items in:

 

 

 

 

 

 

 

 

 

 

 

 

 Depreciation and amortization

 

 

3,567

 

 

 

1,875

 

 

 

1,627

 

 Donated rent

 

 

7,750

 

 

 

-

 

 

 

2,250

 

 Donated services

 

 

9,500

 

 

 

-

 

 

 

-

 

 Impairment of mineral property costs

 

 

1,487,963

 

 

 

-

 

 

 

1,484,013

 

 Provision of other receivables

 

 

21,929

 

 

 

-

 

 

 

21,929

 

Changes in operating assets and liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

 Prepaid expenses

 

 

5,113

 

 

 

7,311

 

 

 

(2,198

)

 Other receivables

 

 

(18,119

)

 

 

-

 

 

 

(15,603

)

 Accounts payable and accrued liabilities

 

 

78,434

 

 

 

34,145

 

 

 

33,545

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET CASH USED IN OPERATING ACTIVITIES

 

 

(1,176,845

)

 

 

(335,459

)

 

 

(595,828

)

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOW FROM INVESTING ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

Net cash paid on acquisition of Atzek Mineral SA de CV

 

 

(49,654

)

 

 

-

 

 

 

(49,654

)

Mineral property acquisition costs

 

 

(250,000

)

 

 

(100,000

)

 

 

(150,000

)

Purchase of property and equipment

 

 

(6,107

)

 

 

(283

)

 

 

(2,481

)

Redemption (purchase) of short term investments

 

 

-

 

 

 

40,268

 

 

 

(40,268

)

Proceeds (payments to) from loan receivable

 

 

(20,000

)

 

 

100,000

 

 

 

60,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET CASH (USED IN) PROVIDED BY INVESTING

 

 

 

 

 

 

 

 

 

 

 

 

ACTIVITIES

 

 

(325,761

)

 

 

39,985

 

 

 

(182,403

)

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH FLOW FROM FINANCING ACTIVITIES

 

 

 

 

 

 

 

 

 

 

 

 

Due to (from) related parties

 

 

253,706

 

 

 

201,259

 

 

 

56,567

 

Proceeds from promissory notes

 

 

6,783

 

 

 

6,783

 

 

 

-

 

Share subscriptions received

 

 

24,309

 

 

 

24,309

 

 

 

-

 

Proceeds from issuance of common stock, net

 

 

1,201,000

 

 

 

-

 

 

 

48,750

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NET CASH PROVIDED BY FINANCING ACTIVITIES

 

 

1,485,798

 

 

 

232,351

 

 

 

105,317

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EFFECT OF EXCHANGE RATE CHANGES ON CASH

 

 

19,818

 

 

 

3,227

 

 

 

16,952

 

 

 

 

 

 

 

 

 

 

 

 

 

 

INCREASE (DECREASE) IN CASH

 

 

3,010

 

 

 

(59,896

)

 

 

(655,962

)

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH - BEGINNING OF YEAR

 

 

-

 

 

 

62,906

 

 

 

718,868

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CASH - END OF YEAR

 

$

3,010

 

 

$

3,010

 

 

$

62,906

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Non-cash Investing and Financing Activities:

 

 

 

 

 

 

 

 

 

 

 

 

Amount owing for acquisition on Incas Mineral S.A.

 

 

-

 

 

 

-

 

 

 

-

 

Shares issued to acquire Atzek Mineral SA de CV

 

 

864,000

 

 

 

-

 

 

 

864,000

 

Shares issued for mineral property acquisition costs

 

 

435,950

 

 

 

-

 

 

 

432,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Supplemental Disclosures:

 

 

 

 

 

 

 

 

 

 

 

 

Interest paid

 

 

-

 

 

 

-

 

 

 

-

 

Income taxes paid

 

 

-

 

 

 

-

 

 

 

-

 

* *

*The accompanying notes form an integral part of these consolidated financial statements*

F-4

Soltera Mining Corp.

(An Exploration Stage Company)

Consolidated Statements of Changes in Stockholders’ Equity (Deficit)

(Expressed in U.S. dollars)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Accumulated

 

 

Deficit

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other

 

 

Accumulated

 

 

 

 

 

 

Common Stock

 

 

Additional

 

 

Share

 

 

 

 

 

Comprehensive

 

 

During the

 

 

 

 

 

 

Shares

 

 

Par Value

 

 

Paid-In

Capital

 

 

Subscriptions

Received

 

 

Donated

Capital

 

 

Income

(Loss)

 

 

Exploration

Stage

 

 

Total

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance - September 21, 2005 (Date of Inception)

 

 

-

 

 

$

-

 

 

$

-

 

 

$

-

 

 

$

-

 

 

$

-

 

 

$

-

 

 

$

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for mineral property at $0.001/share

 

 

23,700,000

 

 

 

23,700

 

 

 

(19,750

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,950

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for cash at $0.02/share

 

 

16,065,000

 

 

 

16,065

 

 

 

37,485

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

53,550

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Donated services and expenses

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

750

 

 

 

-

 

 

 

-

 

 

 

750

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the period

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

(10,225

)

 

 

(10,225

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance - October 31, 2005

 

 

39,765,000

 

 

 

39,765

 

 

 

17,735

 

 

 

-

 

 

 

750

 

 

 

-

 

 

 

(10,225

)

 

 

48,025

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Donated services and expenses

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

9,000

 

 

 

-

 

 

 

-

 

 

 

9,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the year

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(30,581

)

 

 

(30,581

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance - October 31, 2006

 

 

39,765,000

 

 

 

39,765

 

 

 

17,735

 

 

 

-

 

 

 

9,750

 

 

 

-

 

 

 

(40,806

)

 

 

26,444

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for cash at $0.17/share, net of issuance cost of $1,300

 

 

600,000

 

 

 

600

 

 

 

98,100

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

98,700

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for cash at $0.40/share

 

 

1,000,000

 

 

 

1,000

 

 

 

399,000

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

400,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for cash at $0.5/share

 

 

1,200,000

 

 

 

1,200

 

 

 

598,800

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

600,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Donated services and expenses

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

5,250

 

 

 

-

 

 

 

-

 

 

 

5,250

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange currency translation

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(361

)

 

 

-

 

 

 

(361

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the year

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(231,995

)

 

 

(231,995

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance - October 31, 2007

 

 

42,565,000

 

 

 

42,565

 

 

 

1,113,635

 

 

 

-

 

 

 

15,000

 

 

 

(361

)

 

 

(272,801

)

 

 

898,038

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for cash at $0.15/share

 

 

333,333

 

 

 

333

 

 

 

49,667

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

50,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for acquisition and subsidiary

 

 

16,000,000

 

 

 

16,000

 

 

 

848,000

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

864,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Common stock issued for mineral option

 

 

8,000,000

 

 

 

8,000

 

 

 

424,000

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

432,000

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Donated services and expenses

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

2,250

 

 

 

-

 

 

 

-

 

 

 

2,250

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange currency translation

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

18,201

 

 

 

-

 

 

 

18,201

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share issuance costs

 

 

-

 

 

 

-

 

 

 

(1,250

)

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(1,250

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the year

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(2,121,391

)

 

 

(2,121,391

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance - October 31, 2008

 

 

66,898,333

 

 

 

66,898

 

 

 

2,434,052

 

 

 

-

 

 

 

17,250

 

 

 

17,840

 

 

 

(2,394,192

)

 

 

141,848

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Share subscriptions received

 

 

-

 

 

 

-

 

 

 

-

 

 

 

24,309

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

24,309

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Foreign exchange currency translation

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

3,227

 

 

 

-

 

 

 

3,227

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net loss for the year

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

-

 

 

 

(378,790

)

 

 

(378,790

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Balance - October 31, 2009

 

 

66,898,333

 

 

$

66,898

 

 

$

2,434,052

 

 

$

24,309

 

 

$

17,250

 

 

$

21,067

 

 

$

(2,772,982

)

 

$

(209,406

)

*The accompanying notes form an integral part of these consolidated financial statements*

F-5

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**1.  NATURE OF OPERATIONS AND CONTINUANCE OF BUSINESS**

Soltera Mining Corp. (the “Company”) was incorporated in the State of Nevada on September 21, 2005. The Company is an Exploration Stage Company, as defined by Statement of Financial Accounting Standard (“SFAS”) Accounting Standards Codification (“ASC”) 915, *Development Stage Entities*. The Company’s principal business is the acquisition and exploration of mineral resources. The Company has not presently determined whether its properties contain mineral reserves that are economically recoverable.

These consolidated financial statements have been prepared on a going concern basis, which implies the Company will continue to realize its assets and discharge its liabilities in the normal course of business. The Company has never generated revenues since inception and has never paid any dividends and is unlikely to pay dividends or generate earnings in the immediate or foreseeable future. The continuation of the Company as a going concern is dependent upon the continued financial support from its shareholders, the ability of the Company to obtain necessary equity financing to continue operations, confirmation of the Company’s interests in the underlying properties, and the attainment of profitable operations. As at October 31, 2009, the Company has a working capital deficit of $315,695 and has accumulated losses of $2,772,982 since inception. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern. These consolidated financial statements do not include any adjustments that might be necessary should the Company be unable to continue as a going concern.

**2.  SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES**

**a)  Consolidated Financial Statements and Basis of Presentation**

These consolidated financial statements and related notes are presented in accordance with accounting principles generally accepted in the United States, and are expressed in US dollars. These consolidated financial statements represent the consolidation of the Company with its Argentinean wholly-owned subsidiary, Incas Mineral, S.A. (“Incas”) and its Mexican wholly-owned subsidiary, Aztek Mineral SA de CV (“Aztek”). All intercompany transactions have been eliminated. The Company’s fiscal year end is October 31.

**b)  Use of Estimates**

The preparation of these consolidated financial statements in conformity with US generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. The Company regularly evaluates estimates and assumptions related to the useful life and recoverability of long-lived assets, recoverability of mineral property acquisition costs, and deferred income tax asset valuation allowances. The Company bases its estimates and assumptions on current facts, historical experience and various other factors that it believes to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities and the accrual of costs and expenses that are not readily apparent from other sources. The actual results experienced by the Company may differ materially and adversely from the Company’s estimates. To the extent there are material differences between the estimates and the actual results, future results of operations will be affected.

 

**c)  Earnings (Loss) Per Share**

 

The Company computes earnings (loss) per share in accordance with ASC 260, "Earnings per Share", which requires presentation of both basic and diluted earnings per share (“EPS”) on the face of the income statement. Basic EPS is computed by dividing earnings (loss) available to common shareholders by the weighted average number of shares outstanding during the period. Diluted EPS gives effect to all dilutive potential common shares outstanding during the period using the treasury stock method and convertible preferred stock using the if-converted method. In computing diluted EPS, the average stock price for the period is used in determining the number of shares assumed to be purchased from the exercise of stock options or warrants. Diluted EPS excludes all dilutive potential shares if their effect is anti dilutive. As at October 31, 2009, there were no dilutive securities. As of October 31, 2008, there were 1,100,000 dilutive securities.

F-6

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**2.**  **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** (continued)

 

**d)  Comprehensive Loss**

ASC 220, “Comprehensive Income,” establishes standards for the reporting and display of comprehensive loss and its components in the consolidated financial statements. As at October 31, 2009 and 2008, the Company’s only component of comprehensive loss was foreign currency translation adjustments.

 

**e)  Cash and Equivalents**

 

The Company considers all highly liquid instruments with maturity of three months or less at the time of issuance to be cash equivalents.

 

**f)  Mineral Property Costs**

The Company has been in the exploration stage since its formation on September 21, 2005 and has not yet realized any revenues from its planned operations. It is primarily engaged in the acquisition and exploration of mining properties. Mineral property exploration costs are expensed as incurred. Mineral property acquisition costs are initially capitalized. The Company assesses the carrying costs for impairment under ASC 360, *Property, Plant, and Equipment* at each fiscal quarter end.  When it has been determined that a mineral property can be economically developed as a result of establishing proven and probable reserves, the costs incurred to develop such property are capitalized. Such costs will be amortized using the units-of-production method over the estimated life of the probable reserve. If mineral properties are subsequently abandoned or impaired, any capitalized costs will be charged to operations.

**g)  Property and Equipment**

Property and equipment are recorded at cost. Amortization is recorded over the useful lives on a straight-line basis over 3 to 10 years as follows:

Automobile

4 years

Computer equipment

3 years

Furniture and fixtures

10 years

Machinery and equipment

5 years

Tools and Small

3 years

**h)  Long-lived Assets**

 

In accordance with ASC 360, “Property Plant and Equipment”, the Company tests long-lived assets or asset groups for recoverability when events or changes in circumstances indicate that their carrying amount may not be recoverable. Circumstances which could trigger a review include, but are not limited to: significant decreases in the market price of the asset; significant adverse changes in the business climate or legal factors; accumulation of costs significantly in excess of the amount originally expected for the acquisition or construction of the asset; current period cash flow or operating losses combined with a history of losses or a forecast of continuing losses associated with the use of the asset; and current expectation that the asset will more likely than not be sold or disposed significantly before the end of its estimated useful life. Recoverability is assessed based on the carrying amount of the asset and its fair value which is generally determined based on the sum of the undiscounted cash flows expected to result from the use and the eventual disposal of the asset, as well as specific appraisal in certain instances. An impairment loss is recognized when the carrying amount is not recoverable and exceeds fair value.

 

**i)  Asset Retirement Obligations**

 

The Company follows the provisions of ASC 440, "Asset Retirement and Environmental Obligations," which establishes standards for the initial measurement and subsequent accounting for obligations associated with the sale, abandonment or other disposal of long-lived tangible assets arising from the acquisition, construction or development and for normal operations of such assets. The Company did not have any asset retirement obligations as of October 31, 2009 and 2008.

F-7

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**2.**  **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** (continued)

**j)  Financial Instruments**

 

Financial instruments, which include cash, loan receivable, accounts payable, amounts due to related parties and notes payable were estimated to approximate their carrying values due to the immediate or short-term maturity of these financial instruments. The Company’s operations are in Mexico, Canada, and Argentina, which results in exposure to market risks from changes in foreign currency exchange rates. The financial risk is the risk to the Company’s operations that arise from fluctuations in foreign exchange rates and the degree of volatility of these rates. Currently, the Company does not use derivative instruments to reduce its exposure to foreign currency risk.

**k)  Income Taxes**

 

The Company accounts for income taxes using the asset and liability method in accordance with ASC 740, “Income Taxes”. The asset and liability method provides that deferred tax assets and liabilities are recognized for the expected future tax consequences of temporary differences between the financial reporting and tax bases of assets and liabilities, and for operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using the currently enacted tax rates and laws that will be in effect when the differences are expected to reverse. The Company records a valuation allowance to reduce deferred tax assets to the amount that is believed more likely than not to be realized.

 

The Company recognizes and measures tax positions taken or expected to be taken in its tax return based on their technical merit and assesses the likelihood that the positions will be sustained upon examination based on the facts, circumstances and information available at the end of each period. Interest and penalties on tax liabilities, if any, would be recorded in operating expenses.

 

**l)  Stock-based Compensation**

 

The Company records stock-based compensation in accordance with ASC 718, *“Compensation - Stock Based Payments” and*ASC 505, *“Equity Based Payments to Non-Employees,”* which requires the measurement and recognition of compensation expense based on estimated fair values for all share-based awards made to employees and directors, including stock options.

 

ASC 718 requires companies to estimate the fair value of share-based awards on the date of grant using an option-pricing model. The Company uses the Black-Scholes option-pricing model as its method of determining fair value. This model is affected by the Company’s stock price as well as assumptions regarding a number of subjective variables. These subjective variables include, but are not limited to the Company’s expected stock price volatility over the term of the awards, and actual and projected employee stock option exercise behaviours. The value of the portion of the award that is ultimately expected to vest is recognized as an expense in the statement of operations over the requisite service period.

 

All transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.

**m)  Foreign Currency Translation**

The Company’s functional and reporting currency is the United States dollar. Monetary assets and liabilities denominated in foreign currencies are translated in accordance with ASC 830 “Foreign Currency Translation Matters”, using the exchange rate prevailing at the balance sheet date. Gains and losses arising on settlement of foreign currency denominated transactions or balances are included in the determination of income. Foreign currency transactions are primarily undertaken in Canadian dollars. The Company has not, to the date of these financial statements, entered into derivative instruments to offset the impact of foreign currency fluctuations.

The functional currency of the wholly-owned subsidiary, Incas, is the Argentine Peso and of Atzek, is the Mexican Peso. The financial statements of the subsidiaries are translated to United States dollars in accordance with ASC 830 using period-end rates of exchange for assets and liabilities, and average rates of exchange for the year for revenues and expenses. Translation gains (losses) are recorded in accumulated other comprehensive income (loss) as a component of stockholders’ equity. Foreign currency transaction gains and losses are included in current operations.

F-8

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**2.**  **SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES** (continued)

**n)  **

** Marketable Securities**

The Company defines marketable securities as income yielding securities that can be readily converted into cash. Examples of marketable securities include U.S. Treasury and agency obligations, commercial paper, corporate notes and bonds, time deposits, foreign notes and certificates of deposit. The Company accounts for its investment in debt and equity instruments under Statement of Financial Accounting Standards, or ASC 320 “Investments - Debt and Equity Securities.” The Company follows the guidance provided by ASC 320 to assess whether our investments with unrealized loss positions are other than temporarily impaired. Realized gains and losses and declines in value judged to be other than temporary are determined based on the specific identification method and are reported in other income (expense). Management determines the appropriate classification of such securities at the time of purchase and re-evaluates such classification as of each balance sheet date. As at October 31, 2009, the Company disposed of its marketable securities which consisted of term deposits for periods longer than three months and are classified as held-to-maturity.

 

**o)  Reclassifications**

 

Certain reclassifications have been made to the prior period’s financial statements to conform to the current period’s presentation.

**p)  Recently Issued Accounting Pronouncements**

 

In January 2010, the FASB issued Accounting Standards Update (ASU) No. 2010-06, Improving Disclosures about Fair Value Measurements, which amends the ASC Topic 820 “Fair Value Measures and Disclosures”.  ASU No. 2010-06 amends the ASC to require disclosure of transfers into and out of Level 1 and Level 2 fair value measurements, and also requires more detailed disclosure about the activity within Level 3 fair value measurements.  The new disclosures and clarifications of existing disclosures were effective for interim and annual reporting periods beginning after December 15, 2009, except for the disclosures concerning purchases, sales, issuances, and settlements in the roll forward of activity in Level 3 fair value measurements. Those disclosures were effective for fiscal years beginning after December 15, 2010, and for interim periods within those fiscal years.  This guidance requires expanded disclosures only, and did not have a material impact on the Company’s financial statements.

The Company has implemented all new accounting pronouncements that are in effect and that may impact its consolidated financial statements and does not believe that there are any other new accounting pronouncements that have been issued that might have a material impact on its financial position or results of operations.

**3.****RESTRICTED MARKETABLE SECURITIES**

 

As at October 31, 2008, the Company held a term deposit in the amount of $40,250, bearing interest of 1.50% per annum scheduled to mature on October 19, 2009. The Company early redeemed the term deposit in March 2009. During the year ended October 31, 2009, the Company recorded $nil (2008: $1,520) of interest income. The Company used the term deposit as collateral for two corporate credit cards with a total limit of $35,000.

 

**4.****ACQUISITION OF INCAS**

On July 24, 2007, the Company entered into a Stock Acquisition Agreement to acquire all of the issued and outstanding shares of Incas for consideration of $1,500. Pursuant to this agreement, the Company entered into a Management Agreement with the President and CEO of the Company to provide management services in consideration of $8,500 per month. In addition, the Company agreed to issue 10% of the then issued and outstanding shares to the President of the Company upon the Company: (1) receiving a bankable feasibility study on any group of mineral properties the Company has an interest in and which the President of the Company is responsible for bringing to the Company; and (2) selling any such properties before a bankable feasibility study is completed, provided that the President does not own more than 65% of the then issued and outstanding shares of the Company. This acquisition has been accounted for using the purchase method of accounting. The purchase price of $1,500 was allocated entirely to mineral property costs as the net book value of Incas is nil.

F-9

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**5.****DISCONTINUED OPERATIONS - ATZEK**

On February 29, 2008, pursuant to a stock acquisition agreement, the Company acquired all of the issued and outstanding common shares of Atzek, for consideration of $50,000 and 16,000,000 shares of the Company’s common stock. In accordance with SFAS No. 141, “Business Combinations”, the Company allocated the purchase price to the tangible and intangible assets acquired and liabilities assumed based on their fair values at the acquisition date. The excess purchase price over those fair values is recorded as mineral property costs. At July 31, 2008, the Company had not yet determined whether there were any proven reserves on the property. The fair values assigned to tangible and intangible assets acquired and liabilities assumed are based on an independent valuation analysis using estimates and assumptions provided by management, and other information compiled by management.

The purchase price was allocated to the following assets and liabilities:

Cash

 

$

346

 

Prepaid expenses

 

 

6,147

 

Other accounts receivable

 

 

1,030

 

Property and equipment

 

 

4,468

 

Mineral properties

 

 

902,013

 

Accrued liabilities

 

 

(4

)

 

 

 

 

 

Paid by $50,000 and issuance of 16,000,000 shares of common stock

 

$

914,000

 

 

 

 

 

 

As at October 31, 2009, the Company has suspended all operations in Atzek, and has listed Atzek for sale. All assets, liabilities and expenses incurred by Atzek have been classified on the balance sheet and income statement under discontinued operations.

Subsequent to year end on December 23, 2009, the Company disposed of its interest in Atzek for nil proceeds.

**6.  JOINT VENTURE**

On October 17, 2008, the Company formed a joint venture company named the Albanian Mines Company sh.a. with two Albanian companies to tender for the rights to mineral properties in Albania. The Company has a 25% interest in the joint venture company which is accounted for under the equity method of accounting. As at October 31, 2009, the joint venture has not incurred any costs.

**7.  PROPERTY AND EQUIPMENT**

 

** **

**October 31,**

** **

** **

**October 31,**

** **

 

** **

**2009**

** **

** **

**2008**

** **

 

 

 

 

 

 

 

Automobile

 

$

71

 

 

$

71

 

Computer equipment

 

 

1,060

 

 

 

1,060

 

Furniture and equipment

 

 

2,650

 

 

 

2,664

 

Machinery and equipment

 

 

104

 

 

 

-

 

Tools and Small

 

 

193

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

4,078

 

 

 

3,795

 

 

 

 

 

 

 

 

 

 

Less accumulated depreciation and amortization

 

 

(810

)

 

 

(733

) 

 

 

 

 

 

 

 

 

 

 

 

$

3,268

 

 

$

3,062

 

F-10

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**8.  LOAN RECEIVABLE**

 

On July 31, 2007, in conjunction with the mineral property exploration and option agreement as described in Note 9(b), the Company entered into a loan agreement (the “Agreement”) with the vendor in exchange for cash proceeds of $180,000. Under the terms of the Agreement, the proceeds were used to acquire equipment exploration and exploitation of the alluvial part of the optioned mineral claims held by the Company’s wholly owned subsidiary, Incas. The amount is unsecured, non-interest bearing, and was due on May 1, 2009. Commencing December 1, 2007, the Company was to receive monthly repayments of $10,000 until full repayment of the loan. As of October 31, 2009, the Company has received $160,000, of which $150,000 has been applied against options payments due to the vendor.

 

The remaining $20,000 has been applied against option payments due to the vendor in 2010.

**9.  MINERAL PROPERTIES**

a)

On July 6, 2007, prior to the Company’s acquisition of Incas, Incas entered into a mineral property exploration and option agreement with the vendor whereby the Company has the exclusive right to explore one mineral claim in Argentina with an option to acquire a 100% interest in the mineral claim upon fulfilling the conditions set forth: (1) Incas is obliged to submit a quarterly report to the vendor with technical data and detailed expenses on the mineral claim; (2) Incas will pay to the vendor a 1% Foundry Net Return, which can be purchased by Incas for $1,000,000 anytime after production commences on the mineral claim; (3) upon completion of the option payments, Incas will pay the vendor $3,500,000, less any payments made by Incas during the option period; (4)  Incas will also pay the vendor $20,000 on June 30, 2008, $40,000 on June 30, 2009, and $80,000 on June 30, 2010.

Additional terms of the agreement were:  (1) Within 12 months of signing the option agreement, Incas will conduct a geological and mining inspection and audit of the mineral claim; (2) Within 36 months of signing the option agreement, Incas will make an investment of $1,000,000 in the exploration of the mineral claim; (3) From June 30, 2011 until the mineral claim is put into production, Incas will pay the vendor $100,000 bi-annually, with the first payment due on June 30, 2011.

As of October 31, 2009, the Company’s rights to explore the claim were under dispute. As a result, the Company has suspended all required payments and exploration activity on the claim until the dispute has been resolved.

b)

On July 6, 2007, the Company’s wholly owned subsidiary, Incas, entered into a mineral property exploration and option agreement, which was amended on December 30, 2008, whereby Incas has the exclusive right to explore five minerals claims in Argentina with an option to acquire a 100% interest in the mineral claims in Argentina (the “El Torno Project”), upon fulfilling the conditions set forth:

(1)

Incas is obliged to submit to the vendor a quarterly report with technical data and detailed expenses on the mineral claim;

(2)

Incas will pay to the vendor a 1% Foundry Net Return, which can be purchased by Incas for $1,000,000 anytime after production commences on the mineral claim;

(3)

upon completion of the option payments, Incas will pay the vendor $3,500,000, less any payments made by Incas during the option period;

(4)

Incas will also pay the vendor the following payments:

1.

$50,000 on or before June 30, 2008 (Paid)

2.

$100,000 on or before June 30, 2009 (Paid)

3.

$200,000 on or before June 30, 2010

4.

$150,000 every six months with the first payment due on or before June 30, 2011

(5)

Incas will make an investment of $1,000,000 in exploration of the El Torno Project on or before July 6, 2009, which was subsequently extended to December 31, 2011.

F-11

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**9.**  **MINERAL PROPERTIES**(continued)

 

c)

On September 25, 2007, the Company’s wholly owned subsidiary, Atzek, entered into an option agreement to acquire three mineral claims in Mexico covering a total of 1,030 hectares (approximately 2,545 acres) (the “Cananea Claims”). Atzek has the exclusive right to explore the Cananea Claims with an option to acquire a 100% interest in the Cananea Claims upon fulfilling the following conditions:

(1)

During the term of the option, Atzek was obliged to submit to the registered owners a report with technical data and detailed expenses on the Cananea Claims within 30 days after the end of each quarter.

(2)

After commencement of production on the mineral claim, Atzek was to pay the registered owners a total of $10,000,000 (the “Option Price”), less any payments made by Atzek during the option period. Atzek could choose one of the following payment plans:

i.

one lump sum payment; or

ii.

$1,000,000 every six months plus a penalty payment of $1,000,000 until the Option Price is paid in full.

iii.

Alternatively, if Atzek chose, it could make the following payments of the Option Price:

1.

$50,000 (paid) on or before March 12, 2008.

2.

$100,000 on or before March 12, 2009. (unpaid)

3.

$200,000 on or before March 12, 2010.

4.

$400,000 on or before March 12, 2011.

5.

$9,250,000 on or before March 12, 2012.

(3)

Within 12 months of signing the Real de Cananea Option Agreement, the Company conducted a geological and mining inspection and audit of the Cananea Claims.

 

On July 2, 2009, Atzek relinquished its exploration options on the Cananea Claims.

d)

On September 26, 2007, the Company’s wholly owned subsidiary, Atzek, entered into an option agreement to acquire four mineral claims in Mexico covering 150 hectares (the “Colorada Claims”). Atzek had the exclusive right to explore the Colorada Claims with an option to acquire a 100% interest in the Colorada Claims upon fulfilling the following conditions:

(1)

During the term of the option, Atzek was obliged to submit to the registered owners a report with technical data and detailed expenses on the Colorada Claims within 30 days after the end of each quarter

(2)

After commencement of production on the Colorada Claims, Atzek will pay the registered owners $5,000,000 (the “Total Price”), less any payments made by the Company during the option period. The Company can choose one of the following payment plans:

i.

one lump sum payment; or

ii.

$500,000 every six months plus a penalty of $500,000 until the Total Price is paid in full.

iii.

Alternatively, if the Company chooses, it can make the following payments of the Option Price:

1.

$50,000 (paid) on or before March 12, 2008.

2.

$100,000 on or before March 12, 2009. (unpaid)

3.

$200,000 on or before March 12, 2010.

4.

$400,000 on or before March 12, 2011.

5.

$9,250,000 on or before March 12, 2012.

F-12

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**9.**  **MINERAL PROPERTIES**(continued)

During the life of any mine on the Colorada Claims, the registered owners will be entitled to receive a 2% net return royalty, which may be bought out by Atzek at any time for $2,000,000.

On July 2, 2009, the Company relinquished its exploration options on the Colorada Claims.

e)

On February 29, 2008, the Company entered into an assignment agreement with the President of the Company to assign all of his interest in an option agreement to acquire 100% of the Eureka project, Argentina, from the title owner, Senor Antonio Guilianotti (“Guilianotti”), for various rental payments and work commitments. On March 5, 2008, pursuant to the terms and conditions of the assignment agreement, the Company issued 8,000,000 shares of common stock to the President and assumed all the rights and obligations of the assignment agreement. The Company and Guilianotti then signed a joint venture agreement with TNR Gold Corp. (“TNR”), a Canadian mining public company in which TNR could acquire a 75% interest in the property by spending a total of $3,000,000 in exploration and option payments before April 20, 2010. The three parties amended the joint venture agreement whereas TNR will pay rental of US$5,000 per month until December 2009 and cover any expenses required to keep the property in good standing. In December 2009, TNR exited the joint venture.

Subsequent to year end on February 8, 2010, the Company entered into an exploration contract with an option to purchase with the title owner, Senor Antonio Guilianotti (“Guilianotti”), to acquire the remaining mineral claims in the Eureka project upon fulfilling the following conditions:

 

1)

The Company was to pay the registered owners a total of $1,500,000 (the “Total Price”) as follows:

1.

$30,000 on or before February 8, 2010

2.

 $70,000 on or before February 8, 2010

3.

$50,000 on or before March 20, 2010

4.

$1,350,000 on or before July 30, 2010

During the life of any mine on the Eureka project, the registered owners will be entitled to receive a 1% net smelter return royalty, which may be purchased out by the Company for $1,000,000 anytime after the start of production.

Subsequent to year end on July 28, 2010, the Company abandoned all of its interest in the Eureka project.

F-13

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**10.  RELATED PARTY TRANSACTIONS AND BALANCES**

 

a)

On July 24, 2007, the Company entered into a management agreement with the President of the Company to provide management services in exchange for $8,500 per month. During the year ended October 31, 2009, the Company recorded $102,000 (2008 - $102,000) of management services provided by the President of the Company.

b)

As at October 31, 2009, the Company owes $177,706 (2008 - $52,447) to the President of the Company which consists of expenses of $50,206 paid on behalf of the Company and management fees of $127,500 owing to the President for services rendered. The amount owing is unsecured, non-interest bearing and due on demand.

c)

During the year ended October 31, 2009, the Company recognized a total of $NIL (2008 - $2,250) for donated rent for office space provided by the former Chief Financial Officer of the Company.

d)

As at October 31, 2009, the Company owes $76,000 (2008 - $28,000) to the CFO of the Company which consists of $76,000 of management fees pursuant to an agreement entered into on November 18, 2009. The amount owing is unsecured, non-interest bearing and due on demand.

e)

During the year ended October 31, 2009, the Company paid $7,259 (2008 - $nil) in rent to the President of the Company.

**11.  NOTES PAYABLE**

 

During the year ended October 31, 2009, the Company received a loan of $6,783 from a shareholder of the Company. The amount is unsecured, non-interest bearing and is due on demand.

**12.  COMMON STOCK**

a)

During the year ended October 31, 2009, the Company received $24,309 in subscriptions for shares to be issued subsequent to the year-end. The Company issued shares related to these subscriptions received on June 8, 2010.

b)

On October 10, 2008, the Company issued 333,333 shares of common stock at $0.15 per share for proceeds of $50,000. The Company incurred $1,250 of share issuance costs.

c)

On April 15, 2008, the Company increased its authorized capital from 75,000,000 shares to 200,000,000 shares of common stock.

d)

On February 29, 2008, the Company issued 16,000,000 common shares at a fair value of $864,000 pursuant to a stock acquisition agreement entered with the President of the Company to acquire 100% of the common shares of Atzek Mineral SA de CV.

e)

On February 29, 2008, the Company entered into an assignment agreement with the President of the Company to assign all of his interest in an option agreement for a 25% interest in certain mineral property in Argentina. On March 5, 2008, pursuant to the terms and conditions of the assignment agreement, the Company issued 8,000,000 shares of common stock at a fair value of $432,000 to the President and assumed all the rights and obligations of the assignment agreement.

F-14

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**13.  SHARE PURCHASE WARRANTS**

The following table summarizes the continuity of the Company’s share purchase warrants:

 

 

 

 

 

Weighted

 

 

 

Number of

 

 

average

 

 

 

Warrants

 

 

exercise

 

 

 

Issued

 

 

price

 

 

 

 

 

 

$

 

 

Balance - October 31, 2008

 

 

1,100,000

 

 

 

0.66

 

Expired

 

 

(1,100,000

)

 

 

(0.66

)

 

 

 

 

 

 

 

 

 

Balance - October 31, 2009

 

 

-

 

 

 

-

 

 

 

 

 

 

 

 

 

 

As at October 31, 2009, the Company has no share purchase warrants outstanding.

**14.  COMMITMENTS**

 

a)

On July 24, 2007, the Company entered into a management agreement with the President of the Company to provide management services in exchange for $8,500 per month. In addition, the Company committed to issuing 10% of the issued and outstanding common shares of the Company once the Company: (i) receives a bankable feasibility study on any group of mineral properties which the President of the Company is responsible for bringing to the Company; and (ii) sells any such properties before a bankable feasibility study is completed, provided that the President of the Company does not own more than 65% of the issued and outstanding common shares of the Company at any time. As at October 31, 2009, the Company has not issued any common shares to the President of the Company with respect to the management agreement.

b)

On February 3, 2008, the Company entered into a Camp Leasing Agreement for a mining camp, for a two year term expiring on February 2, 2010, at $10,000 per year.

 

**15.  INCOME TAXES**

 

The Company is subject to United States federal and state income taxes at an approximate rate of 35%. The reconciliation of the provision for income taxes at the United States federal statutory rate compared to the Company’s income tax expense as reported is as follows:

 

 

October 31,

2009

$

 

 

October 31,

2008

$

 

 

 

 

 

 

 

 

Income tax recovery at statutory rate

 

 

132,577

 

 

 

742,487

 

 

 

 

 

 

 

 

 

 

Donated services

 

 

-

 

 

 

(788

)

 

 

 

 

 

 

 

 

 

Stock-based compensation

 

 

-

 

 

 

(151,200

)

 

 

 

 

 

 

 

 

 

Provision for loan receivable

 

 

-

 

 

 

(7,675

)

 

 

 

 

 

 

 

 

 

Valuation allowance change

 

 

(132,577

)

 

 

(582,824

)

 

 

 

 

 

 

 

 

 

Provision for income taxes

 

 

-

 

 

 

-

 

 

F-15

Soltera Mining Corp.

(An Exploration Stage Company)

Notes to the Consolidated Financial Statements

Years Ended October 31, 2009 and 2008

(Expressed in U.S. dollars)

**15.**  **INCOME TAXES**(continued)

The significant components of deferred income tax assets and liabilities at October 31, 2009 and 2008 are as follows:

 

 

October 31,

2009

$

 

 

October 31,

2008

$

 

 

 

 

 

 

 

 

Net operating loss carryforward

 

 

804,258

 

 

 

671,672

 

 

 

 

 

 

 

 

 

 

Valuation allowance

 

 

(804,258

)

 

 

(671,672

)

 

 

 

 

 

 

 

 

 

Net deferred income tax asset

 

 

-

 

 

 

-

 

The Company’s deferred income taxes reflect the net effects of temporary differences between the recorded amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes.

The Company has a net operating loss carryforward of $2,297,852 (2008 - $1,919,062) available to offset taxable income in future years which commence expiring in fiscal 2025.

The Company has recognized a valuation allowance for the deferred income tax asset since the Company cannot be assured that it is more likely than not that such benefit will be utilized in future years. When circumstances change and which cause a change in management’s judgment about the realizability of deferred income tax assets, the impact of the change on the valuation allowance is generally reflected in current income.

F-16

**SIGNATURES**

In accordance with the requirements of the Securities Exchange Act of 1934, Soltera Mining Corp. has caused this report to be signed on its behalf by the undersigned duly authorized person.

 

**SOLTERA MINING CORP.**

 

 

 

 

Dated: December 23, 2013

By: /s/ Fabio Montanari

 

Name: Fabio Montanari

 

Title: Director, CEO, and CFO

 

(Principal Executive Officer and

 

Principal Financial Officer)

Pursuant to the requirements of the Securities Exchange Act of 1934, the following persons on behalf of Soltera Mining Corp. and in the capacities and on the dates indicated have signed this report below.

**Signature**

**Title**

**Date**

/s/ Fabio Montanari

President, Chief Executive Officer,

Principal Executive Officer,

Chief Financial Officer, Treasurer,

Corporate Secretary, Principal Financial Officer, Principal Accounting Officer, and

Member of the Board of Directors

December 23, 2013

 

 

 

/s/ Dr. Kevan Ashworth

Member of the Board of Directors

December 23, 2013

 

 

 

/s/ Dr. Stefano Capaccioli

Member of the Board of Directors

December 23, 2013

 

 

 

/s/ Alessandro Murroni

Member of the Board of Directors

December 23, 2013

 

 

 

/s/ Arnaldo Massini

Member of the Board of Directors

December 23, 2013

5 |
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