EXHIBIT 4.72







                              ARRANGEMENT AGREEMENT



                                      AMONG

                              IMA EXPLORATION INC.

                                       AND

                               IMA HOLDINGS CORP.

                                       AND

                       GOLDEN ARROW RESOURCES CORPORATION









                                  MAY 14, 2004

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                              ARRANGEMENT AGREEMENT

THIS ARRANGEMENT AGREEMENT made as of the 14th day of May, 2004.


AMONG:

         IMA  EXPLORATION  INC.,  a company  incorporated  under the laws of the
         Province of British  Columbia  and having a head office at 709,  837 W.
         Hastings St., Terminal City Club Tower Vancouver, BC V6C 3N6

         (hereinafter referred to as "IMA")

AND:

         IMA HOLDINGS CORP., a company incorporated under the laws
         of the Province of British Columbia and having a head office
         at 709, 837 W. Hastings St., Terminal City Club Tower
         Vancouver, BC  V6C 3N6

         (hereinafter referred to as "IMA HOLDCO")

AND:

         GOLDEN ARROW RESOURCES  CORPORATION,  a company  incorporated under the
         laws of the  Province of British  Columbia and having a ohead office at
         709, 837 W. Hastings St., Terminal City Club Tower,  Vancouver,  BC V6C
         3N6

         (hereinafter referred to as "GOLDEN ARROW")

WHEREAS:

A.       IMA,  IMA Holdco,  a wholly owned  subsidiary  of IMA, and Golden Arrow
         have agreed to proceed with a proposed  transaction by way of a plan of
         arrangement  whereby IMA will  reorganize  its share  capital,  certain
         assets  of IMA will be  transferred  to Golden  Arrow,  and a series of
         share  exchanges  will take  place  with the  result  that the  current
         shareholders of IMA will have equivalent  percentage  shareholdings  in
         IMA and Golden Arrow;

B.       IMA  proposes to convene a meeting of its  securityholders  to consider
         the Arrangement  under sections 289 - 299 of the Business  Corporations
         Act (British  Columbia),  on the terms and  conditions set forth in the
         Plan of Arrangement attached as Appendix I hereto; and

C.       Each of the parties to this  Agreement has agreed to participate in and
         support the Arrangement.

NOW THEREFORE THIS AGREEMENT  WITNESSES that, in  consideration  of the premises
and the respective covenants and agreements herein contained, and for other good
and  valuable  consideration,  the receipt and  sufficiency  of which are hereby
acknowledged  by each of the parties  hereto,  the parties  hereto  covenant and
agree as follows:


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                                      -2-


                                   ARTICLE 1.
                                 INTERPRETATION

1.1      DEFINITIONS

In this Agreement,  including the recitals hereto,  unless there is something in
the subject matter or context inconsistent therewith,  the following capitalized
words and terms shall have the following meanings:

         (a)      "ARRANGEMENT  AGREEMENT"  means  this  arrangement  agreement,
                  including   the  Appendix  I  hereto,   as  the  same  may  be
                  supplemented or amended from time to time;

         (b)      "INTERIM  ORDER"  means the  interim  order of the Court  made
                  pursuant to the application  therefor  contemplated by section
                  4.4 hereof;

         (c)      "PERSON"    means   and   includes   an    individual,    sole
                  proprietorship,   partnership,   unincorporated   association,
                  unincorporated syndicate,  unincorporated organization, trust,
                  body corporate,  a trustee,  executor,  administrator or other
                  legal   representative   and  the  Crown  or  any   agency  or
                  instrumentality thereof;

         (d)      "PLAN OF ARRANGEMENT"  means the plan of arrangement  which is
                  annexed as Appendix I hereto and any  amendment  or  variation
                  thereto made in accordance with section 6.1 hereof;

         (e)      "SPECIAL  RESOLUTION"  means a resolution passed by a majority
                  of not less  than  three  quarters  of the  votes  cast by the
                  Securityholders  who vote in respect of such resolution at the
                  Meeting; and

         (f)      "SUBSIDIARY"   means,   with  respect  to  a  specified   body
                  corporate,  a body  corporate  of which  more  than 50% of the
                  outstanding shares ordinarily  entitled to elect a majority of
                  directors thereof, whether or not shares of any other class or
                  classes  shall or might be entitled to vote upon the happening
                  of any event or contingency,  are at the time owned,  directly
                  or indirectly,  by such specified body corporate, and includes
                  a body corporate in like relation to a subsidiary;

All  capitalized  words used in this Agreement and not otherwise  defined herein
shall have the meanings set forth in the Plan of Arrangement.

1.2      HEADINGS

         The  division  of this  Agreement  into  articles,  sections  and other
portions and the insertion of headings are for convenience of reference only and
shall not affect the construction or interpretation of this Agreement. The terms
"this Agreement", "hereof' and "hereunder" and similar expressions refer to this
Agreement (including the appendices hereto) as a whole and not to any particular
article, section or other portion hereof and includes any agreement, document or
instrument supplementary or ancillary hereto.


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                                      -3-


1.3      CONSTRUCTION

         In this  Agreement,  unless  something  in the context is  inconsistent
therewith:

         (a)      the words "include" or "including"  when following any general
                  term or  statement  are not to be  construed  as limiting  the
                  general term or statement to the specific items or matters set
                  forth or to similar items or matters, but rather as permitting
                  it  to  refer  to  all  other  items  or  matters  that  could
                  reasonably fall within its broadest possible scope;

         (b)      a  reference  to a statute  shall be deemed to  include  every
                  regulation  made  pursuant  thereto,  all  amendments  to  the
                  statute or to any such regulation  enforced from time to time,
                  and any statute or regulation  that  supplements or supersedes
                  such statute or any such regulation;

         (c)      a  reference  to time or date is to the local  time or date in
                  Vancouver,  British Columbia,  unless  specifically  indicated
                  otherwise;

         (d)      a  reference   to  a  particular   corporation   includes  the
                  corporation  derived from the  amalgamation  of the particular
                  corporate,  or of a  corporation  to which such  reference  is
                  extended  by  this  paragraph  (d),  with  one or  more  other
                  corporations;

         (e)      a word importing the masculine gender includes the feminine or
                  neuter and a word  importing the singular  includes the plural
                  and vice versa; and

         (f)      a  reference  to   "approval",   "authorization",   "consent",
                  "designation"    or   "notice"    means   written    approval,
                  authorization,   consent,   designation   or   notice   unless
                  specifically indicated otherwise.

1.4      DATE FOR ANY ACTION

         In the event that any date on which any action is  required to be taken
hereunder by any of the parties  hereto is not a Business Day in the place where
the action is required to be taken, such action shall be required to be taken on
the next succeeding day which is a Business Day at such place,  unless otherwise
agreed to.

1.5      CURRENCY

         All sums of money which are referred to in this Agreement are expressed
in lawful money of Canada unless
otherwise specified.

1.6      ACCOUNTING PRINCIPLES

         Whenever in this  Agreement  reference  is made to  generally  accepted
accounting  principles,  such  reference  shall be deemed to be to the  Canadian
generally  accepted  accounting  principles  from time to time  approved  by the
Canadian  Institute  of  Chartered   Accountants,   or  any  successor  thereto,
applicable as at the date on which a calculation  is made or required to be made
in accordance with generally accepted accounting principles.

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                                      -4-


1.7      APPENDIX

         The  attached  Appendix I,  entitled  "Plan of  Arrangement",  shall be
deemed to be incorporated into and
form part of this Agreement.

1.8      ENTIRE AGREEMENT

         This  Agreement,  together with the  appendices,  agreements  and other
documents herein or therein  referred to,  constitute the entire agreement among
the parties  pertaining to the subject  manner hereof and  supersedes  all prior
agreements,  understandings,  negotiations  and  discussions,  whether  oral  or
written, among the parties with respect to the subject matter hereof.


                                   ARTICLE 2.
                          EFFECTIVE DATE OF ARRANGEMENT

2.1      ARRANGEMENT

         IMA,  IMA  Holdco,  and Golden  Arrow  agree to effect the  Arrangement
pursuant to the  provisions of sections 288 to 299 of the BCBCA on the terms and
subject  to  the  conditions  contained  in  this  Agreement  and  the  Plan  of
Arrangement.

2.2      EFFECTIVE TIME OF ARRANGEMENT

         The Arrangement  shall become  effective at 12:01 a.m. on the Effective
Date.

2.3      COMMITMENT TO EFFECT ARRANGEMENT

         Subject to  satisfaction  of the terms and conditions of this Agreement
and termination pursuant to Article 6, the parties shall each use all reasonable
efforts and do all things reasonably required to cause the Arrangement to become
effective on the  Effective  Date and, in  conjunction  therewith,  to cause the
transactions contemplated by the Plan of Arrangement to be completed on or prior
to the Effective  Date.  Without  limiting the generality of the foregoing,  the
parties  shall  proceed  forthwith  to apply for the  Interim  Order  and,  upon
obtainment  thereof,  IMA shall call the  Meeting  and mail the  Circular to the
Securityholders.

2.4      FILING OF FINAL ORDER

         Subject to the  rights of  termination  contained  in Article 6 hereof,
upon the  Securityholders  approving the  Arrangement  by Special  Resolution in
accordance with the provisions of the Interim Order and the BCBCA, IMA obtaining
the Final Order and the other  conditions  contained  in Article 5 hereof  being
satisfied  or waived,  IMA, IMA Holdco and Golden Arrow shall send a copy of the
Final  Order  together  with such  other  documents  as may be  required  by the
Registrar  to be filed  pursuant to sections 288 to 299 of the BCBCA in order to
make the  Arrangement  effective on the  Effective  Date.  Upon the  Arrangement
becoming  effective,  IMA, IMA Holdco and Golden Arrow shall exchange such other
documents as may be necessary or desirable in connection  with the completion of
the transactions contemplated by this Agreement and the Plan of Arrangement.


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                                      -5-


                                   ARTICLE 3.
                         REPRESENTATIONS AND WARRANTIES


3.1      REPRESENTATIONS AND WARRANTIES OF IMA, IMA HOLDCO AND GOLDEN ARROW

         Each of the parties represents and warrants to each other as follows:

         (a)      it is a corporation duly incorporated or continued and validly
                  subsisting  under the laws of the Province of British Columbia
                  and has  full  capacity  and  authority  to  enter  into  this
                  Agreement  and,  subject to obtaining the requisite  approvals
                  contemplated hereby, to perform its obligations hereunder,

         (b)      it has taken all corporate  actions necessary to authorize the
                  execution and delivery of this  Agreement,  and this Agreement
                  has been duly authorized by it;

         (c)      neither the execution  and delivery of this  Agreement nor the
                  performance of any of its covenants and obligations  hereunder
                  will  constitute  a  material  default  under,  or be  in  any
                  material contravention or breach of:

                  (i)      any   provision  of  its   constating   documents  or
                           governing documents;

                  (ii)     any judgment,  decree,  order, law, statute,  rule or
                           regulation applicable to it; or

                  (iii)    any agreement or instrument to which it is a party or
                           by which it is bound; and

         (d)      no dissolution, winding-up, bankruptcy, liquidation or similar
                  proceedings  have been commenced or are pending or proposed in
                  respect of it.


                                    ARTICLE 4.

                                    COVENANTS

4.1      COVENANTS OF IMA

         IMA hereby  covenants  and agrees  with IMA Holdco and Golden  Arrow as
follows:

         (a)      until the  Effective  Date,  IMA and each of its  Subsidiaries
                  shall carry on its business in the  ordinary  course and shall
                  not enter  into any  transaction  or incur any  obligation  or
                  liability out of the ordinary  course of its business,  except
                  as otherwise contemplated in this Agreement;

         (b)      except as otherwise contemplated in this Agreement,  until the
                  Effective  Date, IMA shall not, and shall not suffer or permit
                  any of its Subsidiaries to, merge into or with, or amalgamate,
                  consolidate or enter into any other  corporate  reorganization
                  with,  any other  corporation  or Person or perform any act or
                  enter into any  transaction  or negotiation  which  reasonably
                  could be expected to, directly or indirectly,  interfere or be
                  inconsistent  with the completion of the  Arrangement or other
                  transactions contemplated by this Agreement;

         (c)      IMA  shall,  in a  timely  and  expeditious  manner,  file the
                  Circular in all  jurisdictions  where the Circular is required
                  to be filed by IMA and mail or cause to be mailed the Circular
                  to the Securityholders,  the directors of IMA and the auditors
                  of IMA and any other  person who is  entitled  to receive  the
                  Circular,  all in  accordance  with the  terms of the  Interim
                  Order and applicable law;


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                                      -6-


         (d)      IMA shall perform the obligations  required to be performed by
                  it, and shall enter into all agreements required to be entered
                  into by it under this  Agreement  and the Plan of  Arrangement
                  and  shall  do  all  such  other  acts  and  things  as may be
                  necessary  or  desirable in order to carry out and give effect
                  to the  Arrangement  and related  transactions as described in
                  the  Circular  and,  without  limiting the  generality  of the
                  foregoing, IMA shall seek:

                  (i)      the approval of the Securityholders  required for the
                           implementation of the Arrangement;

                  (ii)     the Interim  Order and Final Order as provided for in
                           section 4.4, and

                  (iii)    such other consents,  orders, rulings,  approvals and
                           assurances  as counsel  may advise are  necessary  or
                           desirable for the  implementation of the Arrangement,
                           including those referred to in section 5.1;

         (e)      IMA will convene the Meeting as soon as  practicable  and will
                  solicit  proxies  to be voted at the  Meeting in favour of the
                  Arrangement  and  all  other  resolutions  referred  to in the
                  Circular; and

         (f)      IMA  will use all  reasonable  efforts  to  cause  each of the
                  conditions  precedent  set out in  sections  5.1 and 5.2 to be
                  complied with on or before the Effective Date.

4.2      COVENANTS OF IMA HOLDCO


         IMA Holdco  hereby  covenants  and agrees with IMA and Golden  Arrow as
follows:

         (a)      except as otherwise contemplated in this Agreement,  until the
                  Effective  Date,  IMA Holdco  shall not  merge,  and shall not
                  suffer or permit  any of its  Subsidiaries  to,  merge into or
                  with, or amalgamate  or  consolidate,  or enter into any other
                  corporate   reorganization  with,  any  other  corporation  or
                  Person,  perform  any act or  enter  into any  transaction  or
                  negotiation which reasonably could be expected to, directly or
                  indirectly,  interfere or be inconsistent  with the completion
                  of the Arrangement or other transactions  contemplated by this
                  Agreement;

         (b)      IMA  Holdco  shall  perform  the  obligations  required  to be
                  performed by it, and shall enter into all agreements  required
                  to be entered into by it under this  Agreement and the Plan of
                  Arrangement and shall do all such other acts and things as may
                  be  necessary  or  desirable  in order  to carry  out and give
                  effect  to  the  Arrangement   and  related   transactions  as
                  described in the Circular and, without limiting the generality
                  of the foregoing, IMA Holdco shall seek and cooperate with IMA
                  and Golden Arrow in seeking:

                  (i)      the Interim  Order and Final Order as provided for in
                           section 4.4, and

                  (ii)     such other consents,  orders, rulings,  approvals and
                           assurances  as counsel  may advise are  necessary  or
                           desirable for the  implementation of the Arrangement,
                           including those referred to in section 5.1; and

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                                      -7-



         (c)      IMA Holdco  will use all  reasonable  efforts to cause each of
                  the conditions precedent set out in sections 5.1 and 5.2 to be
                  complied with on or before the Effective Date.

4.3      COVENANTS OF GOLDEN ARROW

         Golden Arrow hereby covenants and agrees with IMA as follows:

         (a)      except as otherwise contemplated in this Agreement,  until the
                  Effective  Date,  Golden Arrow shall not merge,  and shall not
                  suffer or permit  any of its  Subsidiaries  to,  merge into or
                  with, or amalgamate  or  consolidate,  or enter into any other
                  corporate   reorganization  with,  any  other  corporation  or
                  Person,  perform  any act or  enter  into any  transaction  or
                  negotiation which reasonably could be expected to, directly or
                  indirectly,  interfere or be inconsistent  with the completion
                  of the Arrangement or other transactions  contemplated by this
                  Agreement;

         (b)      Golden  Arrow  shall  perform the  obligations  required to be
                  performed by it, and shall enter into all agreements  required
                  to be entered into by it under this  Agreement and the Plan of
                  Arrangement and shall do all such other acts and things as may
                  be  necessary  or  desirable  in order  to carry  out and give
                  effect  to  the  Arrangement   and  related   transactions  as
                  described in the Circular and, without limiting the generality
                  of the  foregoing,  Golden Arrow shall seek and cooperate with
                  IMA and IMA Holdco in seeking:

                  (i)      the Interim  Order and Final Order as provided for in
                           section 4.4, and

                  (ii)     such other consents,  orders, rulings,  approvals and
                           assurances  as counsel  may advise are  necessary  or
                           desirable for the  implementation of the Arrangement,
                           including those referred to in section 5.1; and

         (c)      Golden Arrow will use all reasonable  efforts to cause each of
                  the conditions precedent set out in sections 5.1 and 5.2 to be
                  complied with on or before the Effective Date.

4.4      INTERIM ORDER AND FINAL ORDER

         Each party  covenants  and agrees that it will,  as soon as  reasonably
practicable,  apply to the Court  pursuant  to section  291 of the BCBCA for the
Interim Order providing for, among other things,  the calling and holding of the
Meeting for the purpose of,  among  other  matters,  considering  and, if deemed
advisable,   approving  the  Arrangement  and  that,  if  the  approval  of  the
Securityholders of the Arrangement as set forth in the Interim Order is obtained
by IMA, as soon as  practicable  thereafter  each party will take the  necessary
steps to submit the  Arrangement  to the Court and apply for the Final  Order in
such fashion as the Court may direct.


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                                      -8-



                                   ARTICLE 5.
                                   CONDITIONS


5.1      MUTUAL CONDITIONS PRECEDENT

         The  respective  obligations  of each  party  hereto  to  complete  the
transactions contemplated by this Agreement, and the obligation of IMA to file a
copy of the Final Order and other  documents (if any) required to give effect to
the Arrangement with the Registrar, shall be subject to the satisfaction,  on or
before the Effective Date, of the following conditions:

         (a)      the  Interim  Order  shall  have  been  granted  in  form  and
                  substance satisfactory to IMA;

         (b)      the Arrangement,  with or without  amendment,  shall have been
                  approved at the Meeting by the  Securityholders  in accordance
                  with the Interim Order,

         (c)      the  Arrangement  with or without  amendment,  shall have been
                  approved by the  shareholders of each of IMA Holdco and Golden
                  Arrow;

         (d)      the Final Order shall have been granted in form and  substance
                  satisfactory to IMA;

         (e)      the TSX-V shall have  conditionally  accepted the  Arrangement
                  and confirmed that  immediately  prior to the Effective  Date,
                  the IMA Special Shares and the Golden Arrow  Preferred  Shares
                  issuable under the Arrangement will be listed on the TSX-V;

         (f)      all other consents, orders, rulings, approvals and assurances,
                  including   regulatory  and  judicial   approvals  and  orders
                  required, necessary or desirable for the Arrangement to become
                  effective  shall  have  been  obtained  or  received  from the
                  Persons,  authorities  or bodies  having  jurisdiction  in the
                  circumstances, in a form acceptable to IMA;

         (g)      there shall not be in force any order or decree restraining or
                  enjoining the consummation of the transaction  contemplated by
                  the Arrangement Agreement;

         (h)      IMA shall provide to Golden Arrow,  on or before the Effective
                  Date, an indemnity in form and substance  acceptable to Golden
                  Arrow  for any  costs or losses  incurred  by Golden  Arrow in
                  respect  of the legal  action  commenced  by a  subsidiary  of
                  Aquiline Resources Inc. against IMA;

         (i)      notices of dissent  have not been  delivered  by  Shareholders
                  holding greater than 1% of the outstanding IMA Common Shares;

         (j)      this Agreement shall not have been terminated under Article 6;

         (k)      IMA and IMA Holdco shall have completed a transition  pursuant
                  to section 436 of the BCBCA; and

         (l)      prior  to  the  Effective   Date,  all  of  the  Golden  Arrow
                  Properties  located in Argentina,  shall be indirectly held by
                  IMA Holdings (BVI).

Except for the conditions  set forth in subsections  5.1 (a), (b), (c), (d), (j)
and (k), any of the foregoing conditions may be waived.


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                                      -9-


5.2      CONDITIONS AND OBLIGATIONS OF EACH PARTY

         The  obligation of each of IMA, IMA Holdco and Golden Arrow to complete
the  transactions  contemplated  by this  Agreement  is  further  subject to the
condition,  which may be waived by any such party without prejudice to its right
to rely on any other condition in favour of such party,  that each and every one
of the  covenants  of the other party  hereto to be  performed  on or before the
Effective  Date  pursuant  to the terms of this  Agreement  shall have been duly
performed  by such  party  and  that,  except as  affected  by the  transactions
contemplated by this Agreement,  the representations and warranties of the other
party  hereto  shall be true and  correct  in all  material  respects  as at the
Effective Date, with the same effect as if such  representations  and warranties
had been made at and as of such time.


                                   ARTICLE 6.
                            AMENDMENT AND TERMINATION

6.1      AMENDMENT

         Subject to any mandatorily  applicable  restrictions under the BCBCA or
the Final Order, this Agreement may, at any time and from time to time before or
after the holding of the  Meeting,  but not later than the  Effective  Date,  be
amended  by  written  agreement  of  the  parties  hereto  without,  subject  to
applicable  law,  further  notice  to  or  authorization  on  the  part  of  the
Securityholders.

6.2      TERMINATION

         This  Agreement  may,  at any time  before or after the  holding of the
Meeting but prior to the Effective Date, be unilaterally terminated by the board
of  directors  of IMA without  further  notice to, or action on the part of, its
Securityholders for whatever reasons it may consider appropriate.

6.3      EFFECT OF TERMINATION

         Upon the termination of this Agreement  pursuant to section 6.2 hereof,
no party  shall have any  liability  or further  obligation  to any other  party
hereunder.

                                   ARTICLE 7.
                                     MERGER

7.1      MERGER OF CONDITIONS

         The  conditions  set out in sections 5.1 and 5.2 shall be  conclusively
deemed to have been satisfied, waived or released on the Effective Date.

7.2      MERGER OF REPRESENTATIONS, WARRANTIES AND COVENANTS

         The provisions of sections 3.1, 4.1, 4.2 and 4.3 shall be  conclusively
deemed to have been  satisfied in all respects on the  Effective  Date and shall
accordingly merge in and not survive the effectuation of the Arrangement.

<PAGE>
                                      -10-


                                    ARTICLE 8.
                                     GENERAL


8.1      NOTICES

         All notices  which may be or are  required to be given  pursuant to any
provision  of this  Agreement  shall be given or made in  writing  and  shall be
deemed to be validly given if served personally or by facsimile, in each case to
the attention of the senior officer at the following  addresses or at such other
addresses as shall be specified by the parties by like notice:

         IF TO IMA EXPLORATION INC:

         IMA Exploration Inc.
         709, 837 W. Hastings St.
         Terminal City Club Tower
         Vancouver, BC  V6C 3N6

         Attention: Joseph Grosso, President and Chief Operating Officer
         Facsimile: (604) 687-1858

         WITH A COPY TO:

         Axium Law Group
         Suite 3350, Four Bentall Centre
         1055 Dunsmuir Street
         PO Box 49222
         Vancouver, BC  V7X 1L2

         Attention: Michael Varabioff
         Facsimile: (604) 692-4918

         IF TO IMA HOLDCO OR GOLDEN ARROW:

         IMA Holdings Corp.or Golden Arrow Resources Corporation (as applicable)
         709, 837 W. Hastings St.
         Terminal City Club Tower
         Vancouver, BC  V6C 3N6

         Attention: Joseph Grosso, President
         Facsimile: (604) 687-1858

         Any notice that is  delivered  shall be deemed to be  delivered  on the
date of delivery to such  address if  delivered  on a Business Day prior to 5:00
p.m.  (local  time at the  place  of  receipt)  or on the next  Business  Day if
delivered  after 5:00 p.m. or on a  non-Business  Day.  Any notice  delivered by
facsimile  transmission  shall  be  deemed  to  be  delivered  on  the  date  of
transmission  if delivered  on a Business Day prior to 5:00 p.m.  (local time at
the place of receipt) or the next  Business Day if delivered  after 5:00 p.m. or
on a non-Business Day.

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                                      -11-


8.2      ASSIGNMENT

         No party may assign its rights or  obligations  under this Agreement or
the Arrangement without the prior written consent of the other party hereto.

8.3      BINDING EFFECT

         This  Agreement and the Plan of  Arrangement  shall be binding upon and
shall enure to the benefit of the parties hereto and their respective successors
and permitted assigns.

8.4      WAIVER

         Any waiver or release of any of the provisions of this Agreement, to be
effective, must be in writing executed by the party granting the same.

8.5      GOVERNING LAW

         This  Agreement  shall be governed by and construed in accordance  with
the laws of the Province of British  Columbia and the laws of Canada  applicable
therein and shall be treated in all respects as a British Columbia contract.

8.6      EXPENSES

         All  expenses  incurred  in  connection  with  contemplated  hereby and
thereby shall be borne entirely by IMA.

8.7      COUNTERPARTS

         This  Agreement  may be  executed in one or more  counterparts  each of
which shall be deemed an original but all of which together shall constitute one
and the same instrument.

         IN WITNESS  WHEREOF the parties  hereto have executed this Agreement as
of the date first written.

IMA EXPLORATION INC.



Per: /s/ Joseph Grosso
    ----------------------------------------
Name: Joseph Grosso
Title: President and Chief Operation Officer

IMA HOLDINGS CORP.



Per: /s/ Joseph Grosso
    ----------------------------------------
Name: Joseph Grosso
Title: President



<PAGE>
                                      -12-


GOLDEN ARROW RESOURCES CORPORATION



Per:  /s/ Joseph Grosso
    ----------------------------------------
Name: Joseph Grosso
Title: President


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  APPENDIX I TO ARRANGEMENT AGREEMENT MADE AS OF THE 14 DAY OF MAY, 2004, AMONG
IMA EXPLORATION INC., IMA HOLDINGS CORP. AND GOLDEN ARROW RESOURCES CORPORATION

                  PLAN OF ARRANGEMENT UNDER SECTIONS 288 - 299

               OF THE BUSINESS CORPORATIONS ACT (BRITISH COLUMBIA)

                                   ARTICLE 1.

                                 INTERPRETATION

1.1      DEFINITIONS

In this Plan of Arrangement,  unless there is something in the subject matter or
context inconsistent therewith,  the following capitalized words and terms shall
have the following meanings:


         (a)      "ARRANGEMENT" means the statutory  arrangement  involving IMA,
                  its  Securityholders,  IMA Holdco and  Golden  Arrow  proposed
                  under the  provisions of sections 288 to 299 of the BCBCA,  on
                  the terms and  conditions  set out in this Plan of Arrangement
                  or any amendment or variation  thereto made in accordance with
                  the terms of the Arrangement Agreement;

         (b)      "ARRANGEMENT  AGREEMENT" means the arrangement  agreement made
                  as of the 14 day of May,  2004  between  IMA,  IMA  Holdco and
                  Golden Arrow to which this Plan of  Arrangement is attached as
                  Appendix I, as the same may be  supplemented  or amended  from
                  time to time;

         (c)      "BCBCA"   means  the   Business   Corporations   Act  (British
                  Columbia), as amended;

         (d)      "BUSINESS  DAY" means any day,  which is not a  Saturday  or a
                  Sunday, or a statutory holiday in British Columbia;

         (c)      "CASH" means $750,000  which will be  transferred  from IMA to
                  Golden Arrow pursuant to the Plan of Arrangement;

         (f)      "CIRCULAR"  means  the  definitive  form,  together  with  any
                  amendments thereto, of the management proxy circular of IMA to
                  be prepared and sent to the Securityholders in connection with
                  the Meeting;

         (g)      "CONTRACTS"  means  all  agreements  to which  IMA is a party,
                  which pertain to the Golden Arrow Properties and which will be
                  assigned  from IMA to  Golden  Arrow  pursuant  to the Plan of
                  Arrangement;

         (h)      "COURT"  means the  Supreme  Court of the  Province of British
                  Columbia;

         (i)      "EFFECTIVE  DATE" means July 7, 2004 or such other date as may
                  be  determined  by the board of directors of IMA in accordance
                  with the provisions of the BCBCA;

         (j)      "EFFECTIVE  TIME"  means 12:01 a.m.,  Vancouver  time,  on the
                  Effective Date;


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                                      -2-


         (k)      "FINAL ORDER" means the final order of the Court approving the
                  Arrangement pursuant to the BCBCA;

         (L)      "GOLDEN  ARROW" means "Golden Arrow  Resources  Corporation" a
                  corporation   incorporated   under   the  BCBCA  in  order  to
                  facilitate the Arrangement;

         (m)      "GOLDEN ARROW COMMON  SHARES" means the common shares  without
                  par  value in the  capital  of  Golden  Arrow  which are to be
                  issued under the  Arrangement to holders of IMA Special Shares
                  in exchange for such IMA Special Shares,  and having the terms
                  and  conditions  set  out  in  Schedule  D  to  this  Plan  of
                  Arrangement;

         (n)      "GOLDEN  ARROW NOTE" means the  demand,  non-interest  bearing
                  promissory  note to be issued by Golden  Arrow to IMA having a
                  principal  amount and aggregate fair market value equal to the
                  aggregate  fair  market  value of the Golden  Arrow  Preferred
                  Shares;

         (o)      "GOLDEN ARROW PREFERRED  SHARES" means the preferred shares of
                  Golden Arrow which are to be issued under the  Arrangement  to
                  IMA in exchange for the Transferred Assets,  which will have a
                  value equal to the Net Fair Market Value, and having the terms
                  and  conditions  set  out  in  Schedule  D  to  this  Plan  of
                  Arrangement;

         (p)      "GOLDEN ARROW  PROPERTIES" means all of IMA's mineral property
                  interests in Argentina  and Peru,  other than the Navidad Area
                  Properties;

         (q)      "HOLDER"   means,   when  not   qualified  by  the   adjective
                  "registered", the person entitled to a share hereunder whether
                  or not  registered  or  entitled to be  registered  in respect
                  thereof in the central  securities  register of IMA, Holdco or
                  Golden Arrow, as the case may be;

         (r)      "IMA" means IMA Exploration Inc., a company incorporated under
                  the laws of the Province of British Columbia;

         (s)      "IMA COMMON  SHARES" means the common shares without par value
                  in the capital of IMA;

         (t)      "IMA  HOLDCO"  means  IMA  Holdings   Corp.,  a  wholly  owned
                  subsidiary of IMA incorporated  under the laws of the Province
                  of British Columbia;

         (u)      "IMA  HOLDINGS  (BVI)" means  Inversiones  Mineras  Argentinas
                  Holdings (BVI) Inc., a  wholly-owned  subsidiary of IMA Holdco
                  which  indirectly owns or will own the Golden Arrow Properties
                  located in Argentina;

         (v)      "IMA  NAVIDAD   (BVI)"   means  IMA  Navidad   (BVI)  Inc.,  a
                  wholly-owned subsidiary of IMA which indirectly owns and will,
                  upon  completion  of the  Arrangement,  continue  to  own  the
                  Navidad Area Properties;

         (w)      "IMA NOTE" means the demand,  non-interest  bearing promissory
                  note to be issued by IMA to Golden  Arrow  having a  principal
                  amount  and fair  market  value  equal to the  aggregate  fair
                  market value of the IMA Special Shares;

         (x)      "IMA OPTIONS" means the outstanding incentive stock options of
                  IMA  entitling  the holders to purchase  IMA Common  Shares in
                  accordance with the terms and conditions thereof;

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                                      -3-


         (y)      "IMA SPECIAL SHARES" means the special shares of IMA which IMA
                  will be  authorized  to issue  upon the  Arrangement  becoming
                  effective and which are to be issued under the  Arrangement to
                  holders of IMA Common  Shares in exchange  for such IMA Common
                  Shares,  and  having  the  terms  and  conditions  set  out in
                  Schedule B to this Plan of Arrangement;

         (z)      "IMA  WARRANTS"  means the  outstanding  common share purchase
                  warrants of IMA  entitling  the holders to purchase IMA Common
                  Shares in accordance with the terms and conditions thereof;

         (aa)     "IMPSA"  means IMPSA  Resources  Corporation,  an 80.69% owned
                  subsidiary of IMA Holdco;

         (bb)     "IMPSA BVI" means IMPSA BVI Inc., a wholly-owned subsidiary of
                  IMA and IMA Holdco  which  indirectly  owns  mineral  property
                  interests in Peru;

         (cc)     "ITA" means the Income Tax Act (Canada), as amended;

         (dd)     "MARKETABLE  SECURITIES"  means  the  common  shares  of Amera
                  Resources   Corporation,   Ballad  Gold  &  Silver  Ltd.   and
                  Cloudbreak  Resources  Ltd.  held by IMA which  pertain to the
                  Golden Arrow Properties and which will be transferred from IMA
                  to Golden Arrow pursuant to the Plan of Arrangement;

         (ee)     "MEETING"   means  the  annual  and  special  meeting  of  the
                  Securityholders  to be held to consider,  among other matters,
                  the Arrangement, and any or postponement adjournment thereof;

         (ff)     "NAVIDAD  AREA  PROPERTIES"  means  the  Navidad  Project  and
                  certain other  mineral  properties  held  indirectly by IMA in
                  central Chubut Province, Argentina;

         (gg)     "NAVIDAD  PROJECT"  means  IMA's  silver-lead-copper   project
                  located in Chubut Province, Argentina;

         (hh)     "NET FAIR  MARKET  VALUE"  means an amount  determined  by the
                  board of directors of IMA as of the  Effective  Date, as being
                  an amount  equal to the fair  market  value of  theTransferred
                  Assets;

         (ii)     "NEW IMA COMMON  SHARES"  means common shares of IMA which IMA
                  will be  authorized  to issue  upon the  Arrangement  becoming
                  effective and which are to be issued under the  Arrangement to
                  holders of IMA Common  Shares in exchange  for such IMA Common
                  Shares;

         (jj)     "PLAN OF ARRANGEMENT"  means this plan of  arrangement,  as it
                  may be amended  from time to time in  accordance  with section
                  6.1 of the Arrangement Agreement;

         (kk)     "PUC" means paid-up capital as defined in subsection 89 (1) of
                  the ITA;

         (ll)     "RECEIVABLES"  means  certain  amounts  owing  to  IMA  by its
                  subsidiaries in respect of the Golden Arrow Properties;

         (mm)     "REGISTRAR"  means the Registrar of Companies  appointed under
                  the BCBCA;


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                                      -4-



         (nn)     "RIGHTSHOLDERS" means the holders of IMA Options;

         (oo)     "SECURITYHOLDERS"  means the  Shareholders  and  Rightsholders
                  collectively;

         (pp)     "SHAREHOLDER"   means  a  holder  of  IMA  Common  Shares  and
                  "SHAREHOLDERS"  means more than one Shareholder;

         (qq)     "TSX-V" means the TSX Venture Exchange;

         (rr)     "TRANSFER AGENT" means  Computershare Trust Company of Canada;
                  and

         (ss)     "TRANSFERRED   ASSETS"   means   the  Cash,   the   Marketable
                  Securities,  the Contracts,  the common shares of IMA Holdings
                  (BVI),  the common  shares of IMPSA BVI, the common  shares of
                  IMPSA and the Receivables, all of which will be transferred by
                  IMA to Golden Arrow pursuant to the Plan of Arrangement.

1.2      INTERPRETATION NOT AFFECTED BY HEADINGS


The division of this Plan of  Arrangement  into  articles,  sections,  and other
portions,  and the  insertion of headings are for the  convenience  of reference
only and shall not affect the  construction  or  interpretation  of this Plan of
Arrangement.   The  terms  "this  Plan  of  Arrangement",   "hereof',  "herein",
"hereunder" and similar expressions refer to this Plan of Arrangement as a whole
and  not to any  particular  article,  section,  subsection,  paragraph  or part
hereof.  Unless  something  in the  subject  matter or context  is  inconsistent
therewith, all references herein to articles, sections and other portions are to
articles, sections and other portions to this Plan of Arrangement.

1.3      NUMBER AND GENDER

In this Plan of  Arrangement,  words  importing  the singular  number only shall
include the plural and vice versa,  and words  importing  the  masculine  gender
shall include the feminine and neuter genders, and words importing persons shall
include  individuals,   partnerships,   associations,   trusts,   unincorporated
organizations and corporations.

1.4      STATUTES

A  reference  to a statute  shall be deemed to  include  every  regulation  made
pursuant  thereto,  all  amendments  to the  statute  or to any such  regulation
enforced from time to time,  and any statute or regulation  that  supplements or
supersedes such statute or any such regulation.

1.5      CURRENCY

All references to currency herein are to lawful money of Canada unless otherwise
specified herein. ARTICLE 2.

                              ARRANGEMENT AGREEMENT

2.1      ARRANGEMENT AGREEMENT

This Plan of  Arrangement  is made pursuant and subject to the provisions of the
Arrangement Agreement.

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                                      -5-


                                   ARTICLE 3.

                                 THE ARRANGEMENT

3.1      THE ARRANGEMENT

On the Effective  Date, the following  shall occur and be deemed to occur in the
following  order without  further act or formality and with each  transaction or
event being deemed to occur  immediately after the occurrence of the transaction
or event immediately preceding it:

         (a)      IMA's authorized share structure shall be amended by:

                  (i)      altering the name of the  100,000,000  common  shares
                           without  par value to be  100,000,000  Class A Common
                           shares without par value; and

                  (ii)     creating the following two new classes of shares:


                           (a)      an unlimited number of common shares without
                                    par value; and

                           (b)      an  unlimited   number  of  special   shares
                                    without par value

                   IMA's shares shall have the rights and  restrictions  set out
                   in IMA's Articles.  IMA's authorized share structure shall be
                   amended so that it is as set out in paragraph H of the Notice
                   of Alteration  attached  hereto as Schedule A. IMA's Articles
                   shall be amended by  adding,  as Article 27 of the  Articles,
                   the rights and restrictions set out in Schedule B hereto;

         (b)      IMA's central  securities  register for common shares shall be
                  redesignated as the central securities  register for the Class
                  A Common shares;

         (c)      Golden Arrow's  authorized share structure shall be amended by
                  creating  a new class of  shares  consisting  of an  unlimited
                  number of preferred shares without par value having the rights
                  and  restrictions set out in Golden Arrow's  Articles.  Golden
                  Arrow's authorized share structure shall be amended so that it
                  is as set  out in  paragraph  H of the  Notice  of  Alteration
                  attached  hereto as Schedule C. Golden Arrow's  Articles shall
                  be  amended by adding,  as  Article  27 of the  Articles,  the
                  rights and restrictions set out in Schedule D hereto;

         (d)      Each IMA Common Share issued and  outstanding on the Effective
                  Date (other than shares held by dissenting  shareholders) will
                  be exchanged for one New IMA Common Share and one-tenth of one
                  IMA Special  Share.  The stated  capital of the New IMA Common
                  Shares  and the IMA  Special  Shares  will  be  determined  as
                  follows:

                  (i)      the amount of the stated  capital  account of the IMA
                           Special  Shares  will be  equal  to Net  Fair  Market
                           Value; and

                  (ii)     the amount of the stated  capital  account of the New
                           IMA  Common  Shares  will be equal to stated  capital
                           account of the IMA Common  Shares  minus the Net Fair
                           Market Value.


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                                      -6-


                  Each  Shareholder  shall  cease to the the  holder  of the IMA
                  Common  Shares so exchanged and shall become the holder of the
                  number of New IMA Common Shares and IMA Special  Shares issued
                  to such  Shareholder.  The name of such  Shareholder  shall be
                  removed  from the central  securities  register for IMA Common
                  Shares in respect of the IMA Common  Shares so  exchanged  and
                  shall be added to the central  securities  register of New IMA
                  Common Shares and IMA Special Shares, respectively,  so issued
                  to such Shareholder;

         (e)      The IMA Common Shares  exchanged for the New IMA Common Shares
                  and  the  IMA  Special  Shares  shall  be  cancelled  and  the
                  appropriate  entry shall be made in IMA's  central  securities
                  registry;

         (f)      IMA Holdco  will  transfer  to IMA,  with good and  marketable
                  title free and clear of all encumbrances, all of the shares of
                  IMA  Holdings  (BVI),  IMPSA  BVI and  IMPSA  held  by it.  As
                  consideration  for such shares  transferred  to IMA,  IMA will
                  reduce the debt owed to it by IMA Holdco by an amount equal to
                  the fair market value of such shares;

         (g)      Each holder of IMA Special Shares will transfer, with good and
                  marketable title free and clear of all encumbrances,  all such
                  shares to Golden Arrow. As  consideration  for the IMA Special
                  Shares  transferred  to it,  Golden  Arrow  will issue to such
                  holders, Golden Arrow Common Shares on the basis of one Golden
                  Arrow Common Share for every one whole IMA Special  Share held
                  by a respective  holder. The stated capital account maintained
                  in respect of Golden Arrow Common Shares shall be increased by
                  an  amount  equal to the PUC of the  transferred  IMA  Special
                  Shares. In connection with such sale and transfer, each holder
                  of IMA Special Shares so sold and  transferred  shall cease to
                  be  the  holder  of  the  IMA  Special   Shares  so  sold  and
                  transferred  and shall  become  the  holder  of the  number of
                  Golden Arrow Common Shares issued to such holder.  The name of
                  such  holder  shall be  removed  from the  central  securities
                  register of IMA  Special  Shares in respect of the IMA Special
                  Shares  so sold  and  transferred  and  shall  be added to the
                  central  securities  register of Golden Arrow as the holder of
                  the  number of Golden  Arrow  Common  Shares so issued to such
                  holder,  and Golden  Arrow  shall be and shall be deemed to be
                  the transferee of the IMA Special  Shares so  transferred  and
                  the name of  Golden  Arrow  shall be  entered  in the  central
                  securities   register  of  IMA  Special  Shares  so  sold  and
                  transferred to Golden Arrow;

         (h)      IMA will sell and  transfer the  Transferred  Assets to Golden
                  Arrow in  consideration  for the  issuance by Golden  Arrow of
                  1,000,000  Golden Arrow  Preferred  Shares having a collective
                  fair  market  value equal to the Net Fair  Market  Value.  IMA
                  shall be added to the  central  securities  registry of Golden
                  Arrow as the  holder  of the  number of the  1,000,000  Golden
                  Arrow  Preferred  Shares so  issued.  IMA shall  take all such
                  actions and deliver all such  documents  as may be required to
                  convey title to the Transferred Assets to Golden Arrow;

         (i)      IMA will purchase for cancellation the IMA Special Shares held
                  by Golden  Arrow in  consideration  for the issuance by IMA to
                  Golden  Arrow of the IMA Note  having a  principal  amount and
                  fair market value equal to the aggregate  fair market value of
                  the  IMA  Special  Shares  purchased  for  cancellation.   The
                  repurchased  IMA Special  Shares  shall be  cancelled  and the
                  appropriate entry made on the central securities  registry for
                  the IMA Special Shares;



<PAGE>
                                      -7-


         (j)      The  authorized  share  structure  of IMA shall be  amended by
                  eliminating the 100,000,000  Class A Common Shares without par
                  value and the unlimited Special Shares without par value, none
                  of which are issued. IMA's authorized share structure shall be
                  amended so that it is as set out in  paragraph H of the Notice
                  of Alteration  attached  hereto as Schedule E. IMA's  Articles
                  shall be amended by deleting  Article 27 of the  Articles  and
                  replacing it with Article 27 in the form set out in Schedule F
                  hereto;

         (k)      Golden Arrow will purchase for  cancellation  the Golden Arrow
                  Preferred Shares held by IMA in consideration for the issuance
                  by  Golden  Arrow to IMA of the  Golden  Arrow  Note  having a
                  principal  amount and fair market value equal to the aggregate
                  fair  market  value  of  the  Golden  Arrow  Preferred  Shares
                  purchased  for  cancellation.  The  repurchased  Golden  Arrow
                  Preferred Shares shall be cancelled and the appropriate  entry
                  made on the central  securities  registry for the Golden Arrow
                  Preferred Shares;

         (l)      The  authorized  share  structure  of  Golden  Arrow  shall be
                  amended by eliminating the unlimited  preferred shares without
                  par value, none of which are issued. Golden Arrow's authorized
                  share  structure  shall be amended so that it is as set out in
                  paragraph  H of the Notice of  Alteration  attached  hereto as
                  Schedule  G.  Golden  Arrow's  Articles  shall be  amended  by
                  deleting  Article 27 of the Articles  which contain the rights
                  and  restrictions  attached to the Golden Arrow Common  Shares
                  and Golden Arrow Preferred Shares; and

         (m)      IMA  will  pay  the  principal  amount  of  the  IMA  Note  by
                  transferring  to Golden Arrow the Golden Arrow Note which will
                  be accepted by Golden Arrow as full payment,  satisfaction and
                  discharge  of  IMA's   obligation   under  the  IMA  Note  and
                  simultaneously,  Golden Arrow will pay the principal amount of
                  the  Golden  Arrow  Note by  transferring  to IMA the IMA Note
                  which will be  accepted by IMA as full  payment,  satisfaction
                  and discharge of Golden  Arrow's  obligation  under the Golden
                  Arrow Note.  The IMA Note and the Golden  Arrow Note will both
                  thereupon be cancelled.

3.2      TREATMENT OF IMA WARRANTS

After the Effective  Date,  each whole IMA Warrant  outstanding on the Effective
Date will entitle the holder  thereof to receive,  upon exercise on or after the
Effective  Date,  one New IMA  Common  Share and one tenth of one  Golden  Arrow
Common Share at an aggregate exercise price equal to the exercise price provided
for in the certificate  representing such IMA Warrant,  subject to the terms and
conditions  contained in such  certificate.  Holders of IMA Warrants will not be
permitted to exercise IMA Warrants to purchase  either New IMA Common  Shares or
Golden Arrow Common Shares  separately from each other. A holder of IMA Warrants
who  partially  exercises  such IMA Warrants  after the  Effective  Date will be
requested  to  exercise   such  IMA  Warrants  in  multiples  of  ten  to  avoid
subscriptions for fractions of Golden Arrow Common Shares.

The net proceeds from the exercise of any IMA Warrants  after the Effective Date
will be split between IMA and Golden Arrow in proportion to the relative  market
capitalizations  of IMA and Golden Arrow  calculated  using the weighted average
market price of New IMA Common  Shares and Golden  Arrow  Common  Shares for the
first five trading days  commencing when the Golden Arrow Common Shares commence
trading on the TSX-V,  provided  that in no event will Golden Arrow receive less
than $0.50 per Golden  Arrow  Common  Share  issued.  IMA will,  forthwith  upon
exercise of an IMA  Warrant,  pay to Golden Arrow on behalf of the holder of IMA
Warrants,  the amount to which Golden  Arrow is  entitled.  Upon receipt of such
funds,  Golden  Arrow  will  issue and  deliver  to the IMA  Warrant  holder the
certificate  representing  Golden Arrow Common  Shares to which such IMA Warrant
holder is entitled.  The price at which the Golden  Arrow Common  Shares will be
issued  will be  calculated  by dividing  the amount of cash  received by Golden
Arrow from IMA, by the number of Golden Arrow Common Shares issued.



<PAGE>
                                      -8-


From the  Effective  Time,  certificates  representing  IMA Warrants  which were
outstanding  on the Effective  Date will  represent  rights to purchase the same
number of New IMA Common Shares as represented by the  certificate and one-tenth
that number of Golden  Arrow  Common  Shares.  Neither IMA nor Golden Arrow will
issue new warrant certificates representing such rights.

3.3      TREATMENT OF IMA OPTIONS

After the Effective Time, all outstanding IMA Options will remain as constituted
immediately  prior to the Effective  Time, and upon  exercise,  will entitle the
holders to acquire  the number of New IMA Common  Shares  equal to the number of
IMA Common Shares they would have acquired had they  exercised the options prior
to the Effective Date.

The board of  directors  of Golden Arrow may grant  incentive  stock  options to
purchase  Golden Arrow Common Shares to its directors,  officers,  employees and
consultants  in amounts to be  determined  by the board of  directors  of Golden
Arrow at exercise prices in compliance with the  requirements of the TSX-V.

3.4      DEEMED FULLY PAID AND NON-ASSESSABLE SHARES

All New IMA Common Shares,  IMA Special  Shares,  Golden Arrow Common Shares and
Golden Arrow Class A Shares issued pursuant hereto shall be deemed to be validly
issued and outstanding as fully paid and non-assessable  shares for all purposes
of the BCBCA.

3.5      ARRANGEMENT EFFECTIVENESS

On the Effective  Date, the  Arrangement  shall become finally and  conclusively
binding on the Securityholders and each of IMA, IMA Holdco and Golden Arrow.

3.6      SUPPLEMENTARY ACTIONS

Notwithstanding  that the  transaction  and events set out in section  3.1 shall
occur and shall be deemed to occur in the order  therein set out without any act
or  formality,  each of IMA,  IMA Holdco and Golden  Arrow  shall be required to
make, do and execute or cause and procure to be made, done and executed all such
further acts, deeds, agreements, transfers, assurances, instruments or documents
as may be required to further  document or evidence any of the  transactions  or
events set out in section 3.1, including without limitation,  any resolutions of
directors  authorizing  the issue,  transfer or  purchase  for  cancellation  of
shares,  any share  transfer  powers  evidencing  the transfer of shares and any
receipt therefore,  any promissory notes and receipts therefor and any necessary
addition to or deletions from share registers.


                                   ARTICLE 4.

                         CERTIFICATES AND DOCUMENTATION

4.1      IMA COMMON SHARE CERTIFICATES

From and after the Effective Time,  share  certificates  representing IMA Common
Shares  shall for all purposes be deemed to be share  certificates  representing
New IMA  Common  Shares,  and no new share  certificates  shall be  issued  with
respect to the New IMA Common Shares issued in connection with the  Arrangement.


<PAGE>
                                      -9-



4.2      IMA SPECIAL SHARE CERTIFICATES

Recognizing that all of the IMA Special Shares issued to the  Shareholders  will
immediately  be  transferred to Golden Arrow in exchange for Golden Arrow Common
Shares, IMA will not issue certificates representing the IMA Special Shares.

4.3      GOLDEN ARROW PREFERRED SHARE CERTIFICATES

Recognizing  that all of the Golden Arrow  Preferred  Shares  issued to IMA will
immediately  be purchased for  cancellation  by Golden Arrow in exchange for the
Golden Arrow Note,  Golden Arrow will not issue  certificates  representing  the
Golden Arrow Preferred Shares.

4.4      GOLDEN ARROW COMMON SHARE CERTIFICATES

As soon as practicable  after the Effective Time, Golden Arrow shall cause to be
issued to the  registered  holders of Golden Arrow Common Shares at the close of
business on the Effective Date, share certificates representing in the aggregate
number of the Golden  Arrow  Common  Shares to which such  holders are  entitled
following the Effective Date and shall cause such  certificates  to be delivered
or mailed to such holder in accordance with the terms hereof.

4.5      FRACTIONAL SHARES

No  fractional  IMA Special  Shares will be issued and the number of IMA Special
Shares to which each  Shareholder  will be entitled shall be rounded down to the
next whole number.  No fractional  shares,  including  shares  issuable upon the
exercise of any IMA Warrants after the Effective  Date,  will be issued,  and no
cash will be paid in lieu thereof,  by either IMA or Golden Arrow. Any fractions
resulting will be rounded down to the nearest whole number.  No subscription for
a fraction of a Golden Arrow  Common Share will be accepted  with respect to the
exercise of IMA Warrants as set out in paragraph 3.2 above.

                                   ARTICLE 5.

                            AMENDMENT AND TERMINATION

5.1      AMENDMENT

This Plan of Arrangement  may, at any time and from time to time before or after
the holding of the Meeting but not later than the Effective  Date, be amended in
a manner not materially  prejudicial to the  Securityholders  provided that such
amendment be contained in a written  document which is filed with the Court.

5.2      TERMINATION

This Plan of  Arrangement  may,  at any time  before or after the holding of the
Meeting but no later than the  Effective  Date,  be  terminated  by the Board of
Directors  of IMA  without  further  notice  to, or  action on the part of,  its
Securityholders.

Without limiting the generality of the foregoing, IMA may terminate this Plan of
Arrangement,  if prior to the Effective Date,  there is a material change in the
business, operations, properties, assets, liabilities or condition, financial or
otherwise, of IMA and its subsidiaries, taken as a whole, or in Golden Arrow, or
any change in general  economic  conditions,  interest  rates or any outbreak or
material  escalation in, or the cessation of,  hostilities or any other calamity
or crisis,  or there should  develop,  occur or come into effect any  occurrence
which has a material effect on the financial  markets of Canada and the board of
directors of IMA determines in its sole judgment that it would be inadvisable in
such circumstances for IMA to proceed with the Arrangement.

<PAGE>
                                      -10-



5.3      EFFECT OF TERMINATION

Upon the termination of this Plan of Arrangement pursuant to Section 5.2 hereof,
no party  shall have any  liability  or further  obligation  to any other  party
hereunder.

                                   ARTICLE 6.

                         RIGHTS OF DISSENT AND APPRAISAL

6.1      DISSENT RIGHT

Notwithstanding section 3.1 hereof,  Shareholders may exercise rights of dissent
(the "Dissent Right") in connection with the Arrangement pursuant to the Interim
Order and this Article 6.

6.2      NOTICE OF DISSENT

A Shareholder who wishes to exercise a Dissent Right must give written notice of
dissent  ("Notice of Dissent") to IMA by depositing  such Notice of Dissent with
IMA,  or  mailing  it to IMA by  registered  mail,  at its head  office at Suite
709-837 West Hastings Street,  Vancouver,  British Columbia,  V6C 3N6, marked to
the attention of the President,  not later than two days before the IMA Meeting.
A Shareholder  who has given a Notice of Dissent in accordance with this section
6.2 is herein  referred to as a  "Dissenting  Shareholder".  A  Shareholder  who
wishes  to  dissent  must  prepare a  separate  notice  of  dissent  for (i) the
Shareholder,  if the  Shareholder  is dissenting on its own behalf and (ii) each
person  who  beneficially  owns  shares in the  Shareholder's  name and on whose
behalf the Shareholder is dissenting. To be valid, a Notice of Dissent must:

         (a)      identify in each Notice of Dissent the person on whose  behalf
                  dissent is being exercised;

         (b)      set out the  number of IMA  Common  Shares in respect of which
                  the  Shareholder  is exercising the Dissent Right (the "Notice
                  Shares"),  which  number  cannot  be less  than all of the IMA
                  Common  Shares held by the  beneficial  holder on whose behalf
                  the Dissent Right is being exercised;

         (c)      if the Notice Shares constitute all of the shares of which the
                  Dissenting  Shareholder  is  both  the  registered  owner  and
                  beneficial owner and the Dissenting  Shareholder owns no other
                  shares of IMA as beneficial owner, a statement to that effect;

         (d)      if the Notice Shares constitute all of the shares of which the
                  Dissenting  Shareholder  is both the registered and beneficial
                  owner but the Dissenting  Shareholder owns other shares of IMA
                  as beneficial owner, a statement to that effect, and

                  (i)      the names of the  registered  owners  of those  other
                           shares,

                  (ii)     the  number of those  other  shares  that are held by
                           each of those registered owners, and


<PAGE>
                                      -11-


                  (iii)    a statement that Notices of Dissent are being or have
                           been sent in respect of all those other shares;

         (e)      if dissent is being exercised by the Dissenting Shareholder on
                  behalf  of a  beneficial  owner  who  is  not  the  Dissenting
                  Shareholder, a statement to that effect, and

                  (i)      the name and address of the beneficial owner, and

                  (ii)     a  statement  that  the  Dissenting   Shareholder  is
                           dissenting   in   relation   to  all  of  the  shares
                           beneficially  owned by the beneficial  owner that are
                           registered in the Dissenting Shareholder's name.

6.3      RIGHT OF DISSENTING SHAREHOLDER

The giving of a Notice of Dissent does not deprive a  Shareholder  of his or her
right  to  vote  at  the  Meeting  on  the  special  resolution   approving  the
Arrangement.  A vote against the special resolution or the execution or exercise
of a proxy with  instructions  to vote against the special  resolution  does not
constituted a Notice of Dissent.

6.4      WHEN DISSENT RIGHT NOT AVAILABLE:

A  Shareholder  is not entitled to exercise a Dissent  Right with respect to any
IMA Common  Shares if the a  Shareholder  votes ( or instructs or is deemed,  by
submission of any incomplete proxy, to have instructed his or her proxyholder to
vote) in favour of the special resolution approving the Arrangement.  However, a
Shareholder  may vote as a proxy  for a  Shareholder  whose  proxy  required  an
affirmative  vote,  without  affecting  his or her right to exercise the Dissent
Right in respect of the IMA Common  Shares of which he or she is the  registered
holder.

6.5      NOTICE TO PROCEED

If IMA intends to act on the authority of the special  resolution  approving the
Arrangement,  it must send a notice (the "Notice to Proceed") to the  Dissenting
Shareholder  promptly  after the  later of:

         (a)      the date on which IMA forms the intention to proceed, and

         (b)      the date on which the Notice of Dissent was received.

If IMA has acted on the  authority of that special  resolution  it must promptly
send a Notice to Proceed to the  Dissenting  Shareholder.  The Notice to Proceed
must be dated not  earlier  than the date on which it is sent and state that IMA
intends  to act or has acted on the  authority  of the  special  resolution  and
advise  the  Dissenting  Shareholder  of the  manner in which  dissent  is to be
completed under section 6.7 hereof.

6.6 ENTITLEMENT TO PAYMENT OF FAIR VALUE

On  receiving a Notice to Proceed in  accordance  with  section 6.5 hereof,  the
Dissenting  Shareholder  is entitled  to require IMA to purchase  all of the IMA
Common  Shares in respect of which the Notice of Dissent  was given.

<PAGE>
                                      -12-



6.7      DEMAND FOR PAYMENT OF FAIR VALUE

A Dissenting  Shareholder  who receives a Notice to Proceed is bound to sell its
IMA Common Shares to IMA and must send to IMA within one month after the date of
the Notice to Proceed:

         (a)      a written statement that the Dissenting  Shareholder  requires
                  IMA to purchases all of the Notice Shares;

         (b)      the certificates representing the Notice Shares, and

         (c)      if dissent is being  exercised by the Shareholder on behalf of
                  a beneficial  owner who is not the Dissenting  Shareholder,  a
                  written  statement  signed by the beneficial owner setting out
                  whether the beneficial  owner is the beneficial owner of other
                  shares of IMA and if so, setting out:

                  (i)      the names of the  registered  owners  of those  other
                           shares,

                  (ii)     the  number of those  other  shares  that are held by
                           each of those registered owners, and

                  (iii)    that dissent is being  exercised in respect of all of
                           those other shares,

whereupon  IMA is bound to  purchase  them in  accordance  with  the  Notice  of
Dissent.

6.8      PAYMENT FOR NOTICE SHARES

IMA and the Dissenting  Shareholder  may agree on the amount of the payout value
of the Notice Shares and in that event, IMA must either promptly pay that amount
to the Dissenting  Shareholder  or send a notice to the  Dissenting  Shareholder
that IMA is unable  lawfully to pay Dissenting  Shareholders  for their share as
IMA is insolvent or if the payment would render IMA insolvent.

6.9      APPLICATION TO COURT TO FIX PAYOUT VALUE

If IMA and the  Dissenting  Shareholder do not agree on the amount of the payout
value of the Notice Shares the  Dissenting  Shareholder  or IMA may apply to the
court and the court may:

         (a)      determine  the payout value of the Notice Shares or order that
                  the  payout  value of the  notice  shares  be  established  by
                  arbitration  or by reference to the  registrar or a referee of
                  the court;

         (b)      join in the application  each  Dissenting  Shareholder who has
                  not agreed  with IMA on the amount of the payout  value of the
                  Notice Shares; and

         (c)      make  consequential  orders and give  directions  it considers
                  appropriate.

Promptly after a determination of the payout value of the Notice Shares has been
made,  IMA must either pay that amount to the  Dissenting  Shareholder or send a
notice  to the  Dissenting  Shareholder  that  IMA  is  unable  lawfully  to pay
Dissenting  Shareholders  for their shares as IMA is insolvent or if the payment
would render IMA insolvent. If the Dissenting Shareholder receives a notice that
IMA is  unable to  lawfully  pay  Dissenting  Shareholders  for their  share the
Dissenting Shareholder may with in 30 days after receipt of the notice, withdraw
his or her Notice of  Dissent.  If the Notice of  Dissent is not  withdrawn  the
Dissenting  Shareholder remains a claimant against IMA to be paid as soon as IMA
is lawfully able to do so or, in a liquidation,  to be ranked subordinate to the
rights of  creditors  of IMA but in  priority to its  shareholders.

<PAGE>
                                      -13-



6.10     DEEMED NOTICE

Any notice required to be given by IMA or a Dissenting  Shareholder to the other
in  connection  with the exercise of the Dissent  Right,  will be deemed to have
been given and received, if delivered, on the day of delivery, if mailed, on the
earlier  of the date of  receipt  or the  second  business  day after the day of
mailing,  or, if sent by telecopier or other similar form of  transmission,  the
first  business  day  after  the  date  of  transmittal.

6.11     CONSEQUENCES OF EXERCISING DISSENT RIGHTS

A Shareholder who:

         (a)      properly  exercises the Dissent Right by complying with all of
                  the  procedures  (the  "Dissent  Procedures")  required  to be
                  complied with by a Dissenting Shareholder, will:

                  (i)      be bound by the provisions of this Article 6;

                  (ii)     be   deemed   not  to   have   participated   in  the
                           Arrangement; and

                  (iii)    cease to have any rights as a Shareholder  other than
                           the right to be paid the  payout  value of the Notice
                           Shares  by  IMA  in   accordance   with  the  Dissent
                           Procedures; or

         (b)      seeks to exercise the Dissent Right, but:

                  (i)      who for any reason does not properly comply with each
                           of the  Dissent  Procedures  required  to be complied
                           with by a Dissenting Shareholder, or

                  (ii)     subsequent  to giving his or her  Notice of  Dissent,
                           acts inconsistently with such dissent;

will be deemed to have participated in the Arrangement on the same basis as each
non-dissenting  Shareholder  and will receive his or her pro rata portion of the
Golden Arrow Common  Shares based upon the number of IMA Common  Shares of which
such  Dissenting  Shareholder  is the  registered  holder.  IMA may in its  sole
discretion waive any  non-compliance by a shareholder with any of the provisions
of this Article 6 in order to give effect to a shareholder's Dissent Rights.

6.12     ABANDONMENT OF DISSENT

A  Dissenting  Shareholder  may not  withdraw  a Notice of Dissent  without  the
consent of IMA. A dissenting  Shareholder  may, with the written consent of IMA,
at any time  prior to the  payment  to the  Dissenting  Shareholder  of the full
amount of money to which the  Dissenting  shareholder  is  entitled  under  this
Article 6, abandon such Dissenting  Shareholder's  dissent to the Arrangement by
giving  written  notice to IMA  withdrawing  the Notice of Dissent by depositing
such notice  with IMA or mailing it to IMA by  registered  mail,  at its head at
office at #709-837 West Hastings Street,  Vancouver,  British Columbia, V6C 3N6,
marked  to the  attention  of the  President,  and will  then be  deemed to have
participated  in the  Arrangement  on the  same  basis  as  each  non-dissenting
Shareholder  and will receive such number of Golden Arrow Common Shares to which
he or she is entitled.

<PAGE>
                                      -14-


6.13     RESERVATION OF GOLDEN ARROW COMMON SHARES

If a Shareholder  exercises the Dissent  Right,  IMA shall on the Effective Date
set aside and not  distribute  that portion of the Golden  Arrow  Common  Shares
which is  attributable  to the IMA Common Shares for which  Dissent  Rights have
been exercised.  If an IMA Shareholder  exercises the Dissent Right, but, as set
out in subsection  6.11(b) does not properly comply with the Dissent  Procedures
or, subsequent to giving his or her Notice of Dissent,  acts inconsistently with
such dissent,  then IMA shall distribute to such Shareholder his or her pro rata
portion of the Golden Arrow Common Shares.  If a Shareholder  duly complies with
the Dissent Procedures as set out in subsection  6.11(a),  then IMA shall retain
the portion of the Golden Arrow Common Shares  attributable to such  Shareholder
(the  "Non-Distributed  Golden Arrow Shares"),  and the  Non-Distributed  Golden
Arrow Shares will be dealt with as  determined  by the Board of Directors of IMA
in its discretion.



<PAGE>


               SCHEDULE A TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                   (PARAGRAPH 3.1 (A) OF PLAN OF ARRANGEMENT)

                              NOTICE OF ALTERATION




<PAGE>


               SCHEDULE B TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                     (PARAGRAPH 3.1 (A) PLAN OF ARRANGEMENT)

       27. SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE COMMON SHARES,
           CLASS A COMMON SHARES, SPECIAL SHARES AND PREFERRED SHARES

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE COMMON SHARES

         The common shares (the "Common Shares") shall have attached thereto the
following special rights and
restrictions:

1.       VOTING

The holders of the Common  Shares shall be entitled to receive  notice of and to
attend all meetings of the  shareholders  of the Company and shall have one vote
for each Common Share held at all meetings of the  shareholders  of the Company,
except  meetings at which only holders of another  specified  class or series of
shares of the Company are entitled to vote separately as a class or series.

2.       DIVIDENDS

Subject to the prior rights of the holders of the Preferred Shares and any other
shares  ranking  senior to the Common  Shares  with  respect to  priority in the
payment of dividends,  the holders of Common Shares shall be entitled to receive
dividends and the Company shall pay dividends  thereon,  as and when declared by
the board of directors of the Company out of moneys  property  applicable to the
payment of dividends,  in such amount and in such form as the board of directors
of the Company may from time to time determine and all dividends which the board
of directors  of the Company may declare on the Common  Shares shall be declared
and  paid  in  equal  amounts  per  share  on all  Common  Shares  at  the  time
outstanding.

3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of the  dissolution,  liquidation  or  winding-up  of the  Company,
whether  voluntary or  involuntary,  or any other  distribution of assets of the
Company  among its  shareholders  for the  purpose of  winding-up  its  affairs,
subject to the prior rights of the holders of the Preferred Shares and any other
shares  ranking  senior to the Common  Shares  with  respect to  priority in the
distribution of assets upon dissolution, liquidation, winding-up or distribution
for the  purpose  of  winding-up,  the  holders of the  Common  Shares  shall be
entitled to receive the remaining property and assets of the Company.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE CLASS A COMMON SHARES

         The class A common  shares (the "Class A Shares")  shall have  attached
thereto the following special
rights and restrictions:

<PAGE>

                                      -2-


1.       VOTING

The holders of the Class A Shares shall be entitled to receive  notice of and to
attend all meetings of the  shareholders  of the Company and shall have one vote
for each Class A Shares held at all meetings of the shareholders of the Company,
except  meetings at which only holders of another  specified  class or series of
shares of the Company are entitled to vote separately as a class or series.

2.       DIVIDENDS

Subject to the prior rights of the holders of the Preferred Shares and any other
shares  ranking  senior to the Class A Shares  with  respect to  priority in the
payment of dividends, the holders of Class A Shares shall be entitled to receive
dividends and the Company shall pay dividends  thereon,  as and when declared by
the board of directors of the Company out of moneys  property  applicable to the
payment of dividends,  in such amount and in such form as the board of directors
of the Company may from time to time determine and all dividends which the board
of  directors of the Company may declare on the Class A Shares shall be declared
and  paid in  equal  amounts  per  share  on all  Class  A  Shares  at the  time
outstanding.

3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of the  dissolution,  liquidation  or  winding-up  of the  Company,
whether  voluntary or  involuntary,  or any other  distribution of assets of the
Company  among its  shareholders  for the  purpose of  winding-up  its  affairs,
subject to the prior rights of the holders of the Preferred Shares and any other
shares  ranking  senior to the Class A Shares  with  respect to  priority in the
distribution of assets upon dissolution, liquidation, winding-up or distribution
for the  purpose  of  winding-up,  the  holders  of the Class A Shares  shall be
entitled to receive the remaining property and assets of the Company.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE SPECIAL SHARES

         The special shares (the "Special  Shares") shall have attached  thereto
the following special rights and
restrictions:

1.       VOTING

The holders of Special Shares are not entitled to notice of or to attend or vote
at any meeting of  shareholders  of the Company except as may be required by the
Business Corporations Act (British Columbia).

2.       DIVIDENDS

Subject to the rights,  privileges,  restrictions  and  conditions  attaching to
shares of any class of the  Company  ranking  prior to the Special  Shares,  the
holders  thereof  are  entitled  to  receive  such  dividends  payable in money,
property,  or by the  issue of  fully  paid  shares  of the  Company,  as may be
declared  by the Board of  Directors  and to receive on an equal basis share for
share with the  holders  of the Common  Shares  the  remaining  property  of the
Company upon the liquidation or winding up thereof.

The  Directors  of the Company may  determine at any time and from time to time,
with  respect to all or portion of any  dividend  on the  Special  Shares of the
Company that such dividend shall be payable in money or, in the case of electing
holders  whose  addresses  on the books of the  Company  are in  Canada,  and in
jurisdictions  specified by the Directors  outside Canada, by the issue of fully
paid  Special  Shares  of the  Company  having a  value,  as  determined  by the
Directors,  that is substantially  equivalent,  as of the date or period of days
determined by the Directors, to the cash amount of such dividend,  provided that
the  Directors  may (but need  not)  value  the  Special  Shares to be issued in
payment of the  dividend at a discount  from or premium to the  relevant  market
value thereof of up to 5%, in either case.


<PAGE>
                                      -3-


With respect to fractional  shares that may result from any such stock  dividend
the Company shall issue to an agent for shareholders  appointed by the Company a
number of whole shares  representing  in the aggregate the fractional  shares of
all  electing  shareholders,  unless  the  Directors  of the  Company  otherwise
determine,  for  instance  by the  payment of cash in lieu of  fractional  share
interests  that may  result  from any such  stock  dividend.  In any  event,  no
certificates  representing  fraction  of share  interests  will be issued by the
Company.

3.       CONVERSION

A holder of Special  Shares shall have the right,  at his option,  to convert at
any time and from time to time,  subject to the terms and provisions hereof, all
or part of his Special  Shares into  Common  Shares,  on the basis of one Common
Share for each Special  Share.  The conversion of Special Shares may be effected
by surrender of the  certificate or  certificates  representing  the same at any
time during usual  business  hours at the option of the holder at the Registered
Office of the Company or at any office of any  transfer  agent of the Company at
which the  Special  Shares  are  transferable  accompanied:  (1) by  payment  or
evidence of payment of the tax (if any)  payable as provided in this  section 3;
and (2) by written  instrument of surrender in form  satisfactory to the Company
duly  executed by the  registered  holder,  or his attorney  duly  authorized in
writing, in which instrument such holder shall elect to convert all or part only
of the Special Shares  represented by such  certificate or certificates in which
event the  Company  shall  issue and  deliver or cause to be  delivered  to such
holder,  at the  expense of the  Company,  a new  certificate  representing  the
Special Shares  represented by such  certificate or certificates  which have not
been converted. The date of such surrender of certificates  representing Special
Shares to be converted is referred to  hereinafter as the  "Conversion  Date". A
holder of Special  Shares to be  converted  shall not be entitled to  fractional
shares  upon  conversion  but shall be  entitled  to  receive a new  certificate
representing the number of remaining Special Shares which cannot be converted.

As promptly as  practicable  on or after the  Conversion  Date the Company shall
issue and deliver,  or cause to be delivered to or upon the written order of the
holder of the Special  Shares so  surrendered,  a  certificate  or  certificates
issued  in the name of,  or in such name or names as may be  directed  by,  such
holder  representing the number of fully paid and  non-assessable  Common Shares
and the number of  remaining  Special  Shares,  if any,  to which such holder is
entitled.  Such  conversion  shall be  deemed  to have been made at the close of
business  on the  Conversion  Date,  so that the  rights  of the  holder of such
Special  Shares as the holder thereof shall cease at such time and the person or
persons  entitled to receive Common Shares upon such conversion shall be treated
for all  purposes  as having  become  the  holder or  holders  of record of such
Special Shares at such time.

The registered  holder of any Special Shares on the record date for any dividend
declared   payable  on  such  share   shall  be   entitled   to  such   dividend
notwithstanding  that such share is converted  after such record date and before
the payment date of such dividend.

The issuance of  certificates  for Common Shares upon the  conversion of Special
Shares shall be made without charge to the converting  holders of Special Shares
for any fee or tax in respect of the issuance of such certificates or the Common
Shares represented  thereby;  provided,  however,  that the Company shall not be
required  to pay any tax which may be imposed  upon the person or person to whom
such Common  Shares are issued in respect of the issuance of such Common  Shares
or the certificates therefore or which may be payable in respect of any transfer
involved in the issuance and delivery of any such certificate in a name or names
other than that of the holder of the Special Shares  converted,  and the Company
shall not be required to issue or deliver such certificate  unless the person or
persons  requesting  the  issuance  thereof  shall have paid to the  Company the
amount of such tax or shall have  established to the satisfaction of the Company
that such tax has been paid.


<PAGE>
                                      -4-

4.        LIQUIDATION, DISSOLUTION OR WINDING-UP

In respect of the declaration and payment of dividends and upon the liquidation,
dissolution  or winding up of the  Company the  Special  Shares  shall rank pari
passu with the Common Shares of the Company.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE PREFERRED SHARES

         The  preferred  shares (the  "Preferred  Shares")  shall have  attached
thereto the following special rights
and restrictions:

1.       ISSUANCE OF SHARES

The board of directors of the Company may issue the Preferred Shares at any time
and from  time to time in one or more  series.  Before  the  first  shares  of a
particular  series are issued,  the board of directors of the Company  shall fix
the  number  of shares  in such  series  and  shall  determine,  subject  to the
limitations  set  out in the  Articles,  the  designation,  rights,  privileges,
restrictions  and  conditions  to be  attached  to the  shares  of  such  series
including, without limitation, the rate or rates, amount or method or methods of
calculation  of dividends  thereon,  the time and place of payment of dividends,
whether  cumulative or non-cumulative  or partially  cumulative and whether such
rate,  amount or method of calculation  shall be subject to change or adjustment
in the  future,  the  currency  or  currencies  of  payment  of  dividends,  the
consideration  and the terms and  conditions  of any purchase for  cancellation,
retraction or redemption (if any), the conversion,  exchange or reclassification
rights attached  thereto (if any), the voting right attached  thereto ( if any),
the terms and conditions of any share purchase plan or sinking fund with respect
thereto, and any other terms not inconsistent with these provisions.  Before the
issue of the first  shares of a series,  the board of  directors  of the Company
shall send to the  Registrar  (as  defined  in the,  Business  Corporations  Act
(British Columbia)) a certified copy of the directors'  resolution  containing a
description  of such  series  including  the  designation,  rights,  privileges,
restrictions and conditions determined by the board of directors of the Company.

2.       VOTING

Except  as  hereinafter  referred  to or as  otherwise  required  by  law  or in
accordance with any voting rights which may from time to time be attached to any
series of Preferred Shares, the holders of the Preferred Shares as a class shall
not be  entitled  as such to  receive  notice  of,  to  attend or to vote at any
meeting of the shareholders of the Company.

3.       DIVIDENDS

No  rights,  privileges,  restrictions  or  conditions  attached  to a series of
Preferred  Shares  shall confer upon a series a priority in respect of dividends
or return of capital over any other series of Preferred shares then outstanding.
The Preferred Shares shall be entitled to priority over the Common Shares of the
Company and over any other shares of the Company ranking junior to the Preferred
shares with respect to priority in the payment of dividends and the distribution
of assets in the event of liquidation, dissolution or winding-up of the Company,
whether voluntary or involuntary, or any other distribution of the assets of the
Company among its shareholders for the purpose of winding-up its affairs. If any
cumulative  dividends or amounts  payable on a return of capital in respect of a
series of Preferred  Shares are not paid in full,  the  Preferred  Shares of all
series  shall  participate  rateably  in  respect of such  dividends,  including


<PAGE>
                                      -5-


accumulations, if any, in accordance with the sums that would be payable on such
shares if all such  dividends  were declared and paid in full, and in respect of
any  repayment of capital in  accordance  with the sums that would be payable on
such  repayment  of capital if all sums so payable  were paid in full;  provided
however, that in the event of there being insufficient assets to satisfy in full
all such claims to dividends and return of capital, the claims of the holders of
the  Preferred  Shares with respect to repayment of capital  shall first be paid
and satisfied and any assets  remaining  thereafter shall be applied towards the
payment and satisfaction of claims in respect of dividends. The Preferred Shares
of any series may also be given such other  preferences,  not inconsistent  with
paragraphs  1 to 4 hereof,  over the  Common  shares  and over any other  shares
ranking junior to the Preferred  shares as may be determined in the case of such
series of Preferred Shares.

4.       AMENDMENT TO RIGHTS AND RESTRICTIONS

The rights  privileges,  restrictions and conditions  attaching to the Preferred
shares as a class may be added to, changed or removed but only with the approval
of the holders of the  Preferred  shares  given as  hereinafter  specified.  The
approval of the holders of the Preferred  shares to add to, change or remove any
right, privilege,  restriction or condition attaching to the Preferred shares as
a class or to any other  matter  requiring  the  consent  of the  holders of the
Preferred  shares  as a class  shall  be  given  in such  manner  as may then be
required by law,  subject to a minimum  requirement  that such approval shall be
given by resolution passed by the affirmative vote of at least two-thirds of the
votes cast at a meeting of the holders of Preferred  shares duly called for that
purpose.  The  formalities to be observed in respect of the giving notice of any
such meeting or any  adjourned  meeting and the conduct  thereof  shall be those
from time to time required by the Business  Corporations Act (British  Columbia)
(as from  time to time  amended,  varied  or  replaced)  and  prescribed  in the
Articles of the Company with respect to meetings of shareholders.  On every poll
taken at a meeting  of  holders  of  Preferred  shares as a class,  each  holder
entitled to vote  thereat  shall have one vote in respect of each  Cdn.$1.00  of
stated capital added to the appropriate stated capital account of the Company in
respect of the issue of each such share held by the holder.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE PREFERRED SHARES, SERIES 1

The  preferred  shares,  series I (the  "Series I Shares")  shall have  attached
thereto the following special rights
and restrictions:

1.       DIVIDENDS

Subject to the prior rights of any shares of the Company  ranking in priority to
the  Series I Shares,  the  holders  of  Series I Shares  shall be  entitled  to
receive,  if, as and when  declared by the board of  directors  of the  Company,
non-cumulative  dividends in an amount or amounts to be  determined by the board
of directors from time to time.

2.       REDEMPTION

Subject to the rights, privileges,  restrictions and conditions attaching to any
shares of the Company  ranking in  priority to the Series I Shares,  the Company
may redeem at any time any of the then outstanding Series I Shares on payment in
cash or property for each share of an amount equal to the Redemption  Amount (as
defined below),  together with all declared and unpaid  dividends  thereon.  The
redemption amount (the "Redemption  Amount") will be determined by dividing Cdn.
$3,495,800 by the number of Series I Shares issued.

Every  registered  holder of Series I Shares may (at his, her or its option upon
giving  notice)  require  the  Company at any time to redeem any of the Series I
Shares held by such  holder,  and the Company  shall pay to such holder for each
share which the holder requires to be redeemed, the Redemption Amount,  together

<PAGE>
                                      -6-


with all declared  and unpaid  dividends  thereon.  If only a part of the shares
represented by any  certificate  are to be redeemed,  a new  certificate for the
balance  shall be  issued  at the  expense  of the  Company.  From and after the
redemption,  the  holders of the Series I Shares to be  redeemed  as  aforesaid,
shall cease to be entitled  to  dividends  and shall not be entitled to exercise
any of  the  rights  as a  member  in  respect  thereof  unless  payment  of the
redemption  value of his, her or its shares shall not be made upon  presentation
of the  certificate  in  which  case  the  rights  of the  holder  shall  remain
unaffected.

3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of any  dissolution,  liquidation  or  winding-up of the Company or
other  distribution  of the  property or assets of the  Company,  the holders of
Series I Shares  shall be entitled to receive from the property or assets of the
Company an amount equal to the Redemption Amount, together with all declared and
unpaid  dividends  thereon.  Subject  to the prior  rights of any  shares of the
Company ranking in priority to the Series I Shares, such payment or distribution
shall be made prior to the  payment of any amount or any amount or  distribution
of any property or assets of the Company to the holders of Common  shares or any
other shares ranking junior to the Series I Shares.  Upon payment of the holders
of record of the  Series I Shares on the date of  distribution  of the amount so
payable to them,  such  holders  shall not be  entitled  to share in any further
distribution of the property or assets of the Company.

4.       VOTING

The  holders of the Series I Shares  will not be entitled to any vote in respect
of any general meeting of shareholders of the Company.

5.       AMENDMENT TO RIGHTS AND RESTRICTIONS

The  provisions  attaching  to the  Series I Shares  may be  repealed,  altered,
modified  or  amended  but only with the prior  approval  of the  holders of the
Series I Shares,  given by an  instrument  (s) in writing by the  holders of all
Series I Shares,  or by a resolution  passed by at least two-thirds of the votes
cast at a meeting of the holders of the Series I Shares called for such purpose.
Such requirement for the approval of the holders of the Series I Shares shall be
in addition to any vote, authorization,  confirmation or approval as may then be
required by applicable law.




<PAGE>


               SCHEDULE C TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                   (PARAGRAPH 3.1 (C) OF PLAN OF ARRANGEMENT)

                              NOTICE OF ALTERATION




<PAGE>


               SCHEDULE D TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                   (PARAGRAPH 3.1 (C) OF PLAN OF ARRANGEMENT)

       27. SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE COMMON SHARES
                              AND PREFERRED SHARES

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE COMMON SHARES

         The common shares (the "Common Shares") shall have attached thereto the
following special rights and
restrictions:

1.       VOTING

The holders of the Common  Shares shall be entitled to receive  notice of and to
attend all meetings of the  shareholders  of the Company and shall have one vote
for each Common Share held at all meetings of the  shareholders  of the Company,
except  meetings at which only holders of another  specified  class or series of
shares of the Company are entitled to vote separately as a class or series.

2.       DIVIDENDS

Subject to the prior rights of the holders of any other shares ranking senior to
the Common  Shares with  respect to priority  in the payment of  dividends,  the
holders of Common Shares shall be entitled to receive  dividends and the Company
shall pay dividends  thereon,  as and when declared by the board of directors of
the Company out of moneys  property  applicable to the payment of dividends,  in
such amount and in such form as the board of  directors  of the Company may from
time to time  determine  and all  dividends  which the board of directors of the
Company may  declare on the Common  Shares  shall be declared  and paid in equal
amounts per share on all Common Shares at the time outstanding.

3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of the  dissolution,  liquidation  or  winding-up  of the  Company,
whether  voluntary or  involuntary,  or any other  distribution of assets of the
Company  among its  shareholders  for the  purpose of  winding-up  its  affairs,
subject to the prior  rights of any other  shares  ranking  senior to the Common
Shares with respect to priority in the distribution of assets upon  dissolution,
liquidation,  winding-up  or  distribution  for the purpose of  winding-up,  the
holders of the Common Shares shall be entitled to receive the remaining property
and assets of the Company.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE PREFERRED SHARES

         The  preferred  shares (the  "Preferred  Shares")  shall have  attached
thereto the following special rights
and restrictions:

1.       VOTING

The holders of Preferred  Shares shall be entitled to receive  notices of and to
attend and vote at all meetings of the  shareholders  of the Company in the same
manner and to the same extend as are the holders of the Common Shares.

<PAGE>
                                      -2-



2.       DIVIDENDS

The holders of the  Preferred  Shares  shall be  entitled  to  receive,  and the
Company  shall pay thereon as and when declared by the Board of Directors out of
the monies of the  Company  properly  applicable  to the  payment of  dividends,
dividends  which shall be in the amounts and upon the conditions that shall have
been agreed upon by the Board of  Directors  at the time of issuance and sale of
each such share.

3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of the  liquidation,  dissolution  or  winding-up  of the  Company,
whether  voluntary or involuntary,  the holders of the Preferred Shares shall be
entitled to receive,  before any  distribution  of any part of the  property and
assets of the Company among the holders of the Common Shares, an amount equal to
one hundred percent (100%) of the amount paid thereon and any dividends declared
thereon and unpaid, and no more.

4.       PARTICIPATION IN THE PROFITS AND ASSETS

The  Preferred  Shares  shall  rank,  both as  regards  dividends  and return of
capital,  in  priority  to the Common  Shares of the  company,  but shall not be
entitled to any  further  right to  participate  in the profits or assets of the
Company.




<PAGE>


               SCHEDULE E TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                   (PARAGRAPH 3.1 (J) OF PLAN OF ARRANGEMENT)

                              NOTICE OF ALTERATION




<PAGE>


               SCHEDULE F TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                   (PARAGRAPH 3.1 (J) OF PLAN OF ARRANGEMENT)


         27. RIGHTS AND RESTRICTIONS ATTACHING TO THE COMMON SHARES AND
                               PREFERRED SHARES.


SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE COMMON SHARES

         The common shares (the "Common Shares") shall have attached thereto the
following special rights and
restrictions:

1.       VOTING

The holders of the Common  Shares shall be entitled to receive  notice of and to
attend all meetings of the  shareholders  of the Company and shall have one vote
for each Common Share held at all meetings of the  shareholders  of the Company,
except  meetings at which only holders of another  specified  class or series of
shares of the Company are entitled to vote separately as a class or series.

2.       DIVIDENDS

Subject to the prior rights of the holders of the Preferred Shares and any other
shares  ranking  senior to the Common  Shares  with  respect to  priority in the
payment of dividends,  the holders of Common Shares shall be entitled to receive
dividends and the Company shall pay dividends  thereon,  as and when declared by
the board of directors of the Company out of moneys  property  applicable to the
payment of dividends,  in such amount and in such form as the board of directors
of the Company may from time to time determine and all dividends which the board
of directors  of the Company may declare on the Common  Shares shall be declared
and  paid  in  equal  amounts  per  share  on all  Common  Shares  at  the  time
outstanding.

3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of the  dissolution,  liquidation  or  winding-up  of the  Company,
whether  voluntary or  involuntary,  or any other  distribution of assets of the
Company  among its  shareholders  for the  purpose of  winding-up  its  affairs,
subject to the prior rights of the holders of the Preferred Shares and any other
shares  ranking  senior to the Common  Shares  with  respect to  priority in the
distribution of assets upon dissolution, liquidation, winding-up or distribution
for the  purpose  of  winding-up,  the  holders of the  Common  Shares  shall be
entitled to receive the remaining property and assets of the Company.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE PREFERRED SHARES

         The  preferred  shares (the  "Preferred  Shares")  shall have  attached
thereto the following special rights
and restrictions:


<PAGE>
                                      -2-


1.       ISSUANCE OF SHARES

The board of directors of the Company may issue the Preferred Shares at any time
and from  time to time in one or more  series.  Before  the  first  shares  of a
particular  series are issued,  the board of directors of the Company  shall fix
the  number  of shares  in such  series  and  shall  determine,  subject  to the
limitations  set  out in the  Articles,  the  designation,  rights,  privileges,
restrictions  and  conditions  to be  attached  to the  shares  of  such  series
including, without limitation, the rate or rates, amount or method or methods of
calculation  of dividends  thereon,  the time and place of payment of dividends,
whether  cumulative or non-cumulative  or partially  cumulative and whether such
rate,  amount or method of calculation  shall be subject to change or adjustment
in the  future,  the  currency  or  currencies  of  payment  of  dividends,  the
consideration  and the terms and  conditions  of any purchase for  cancellation,
retraction or redemption (if any), the conversion,  exchange or reclassification
rights attached  thereto (if any), the voting right attached  thereto ( if any),
the terms and conditions of any share purchase plan or sinking fund with respect
thereto, and any other terms not inconsistent with these provisions.  Before the
issue of the first  shares of a series,  the board of  directors  of the Company
shall send to the  Registrar  (as  defined  in the,  Business  Corporations  Act
(British Columbia)) a certified copy of the directors'  resolution  containing a
description  of such  series  including  the  designation,  rights,  privileges,
restrictions and conditions determined by the board of directors of the Company.

2.       VOTING

Except  as  hereinafter  referred  to or as  otherwise  required  by  law  or in
accordance with any voting rights which may from time to time be attached to any
series of Preferred Shares, the holders of the Preferred Shares as a class shall
not be  entitled  as such to  receive  notice  of,  to  attend or to vote at any
meeting of the shareholders of the Company.

3.       DIVIDENDS

No  rights,  privileges,  restrictions  or  conditions  attached  to a series of
Preferred  Shares  shall confer upon a series a priority in respect of dividends
or return of capital over any other series of Preferred shares then outstanding.
The Preferred Shares shall be entitled to priority over the Common Shares of the
Company and over any other shares of the Company ranking junior to the Preferred
shares with respect to priority in the payment of dividends and the distribution
of assets in the event of liquidation, dissolution or winding-up of the Company,
whether voluntary or involuntary, or any other distribution of the assets of the
Company among its shareholders for the purpose of winding-up its affairs. If any
cumulative  dividends or amounts  payable on a return of capital in respect of a
series of Preferred  Shares are not paid in full,  the  Preferred  Shares of all
series  shall  participate  rateably  in  respect of such  dividends,  including
accumulations, if any, in accordance with the sums that would be payable on such
shares if all such  dividends  were declared and paid in full, and in respect of
any  repayment of capital in  accordance  with the sums that would be payable on
such  repayment  of capital if all sums so payable  were paid in full;  provided
however, that in the event of there being insufficient assets to satisfy in full
all such claims to dividends and return of capital, the claims of the holders of
the  Preferred  Shares with respect to repayment of capital  shall first be paid
and satisfied and any assets  remaining  thereafter shall be applied towards the
payment and satisfaction of claims in respect of dividends. The Preferred Shares
of any series may also be given such other  preferences,  not inconsistent  with
paragraphs  1 to 4 hereof,  over the  Common  shares  and over any other  shares
ranking junior to the Preferred  shares as may be determined in the case of such
series of Preferred Shares.


<PAGE>
                                      -3-


4.       AMENDMENT TO RIGHTS AND RESTRICTIONS

The rights  privileges,  restrictions and conditions  attaching to the Preferred
shares as a class may be added to, changed or removed but only with the approval
of the holders of the  Preferred  shares  given as  hereinafter  specified.  The
approval of the holders of the Preferred  shares to add to, change or remove any
right, privilege,  restriction or condition attaching to the Preferred shares as
a class or to any other  matter  requiring  the  consent  of the  holders of the
Preferred  shares  as a class  shall  be  given  in such  manner  as may then be
required by law,  subject to a minimum  requirement  that such approval shall be
given by resolution passed by the affirmative vote of at least two-thirds of the
votes cast at a meeting of the holders of Preferred  shares duly called for that
purpose.  The  formalities to be observed in respect of the giving notice of any
such meeting or any  adjourned  meeting and the conduct  thereof  shall be those
from time to time required by the Business  Corporations Act (British  Columbia)
(as from  time to time  amended,  varied  or  replaced)  and  prescribed  in the
Articles of the Company with respect to meetings of shareholders.  On every poll
taken at a meeting  of  holders  of  Preferred  shares as a class,  each  holder
entitled to vote  thereat  shall have one vote in respect of each  Cdn.$1.00  of
stated capital added to the appropriate stated capital account of the Company in
respect of the issue of each such share held by the holder.

SPECIAL RIGHTS AND RESTRICTIONS ATTACHING TO THE PREFERRED SHARES, SERIES 1

The  preferred  shares,  series I (the  "Series I Shares")  shall have  attached
thereto the following special rights
and restrictions:

1.       DIVIDENDS

Subject to the prior rights of any shares of the Company  ranking in priority to
the  Series I Shares,  the  holders  of  Series I Shares  shall be  entitled  to
receive,  if, as and when  declared by the board of  directors  of the  Company,
non-cumulative  dividends in an amount or amounts to be  determined by the board
of directors from time to time.

2.       REDEMPTION

Subject to the rights, privileges,  restrictions and conditions attaching to any
shares of the Company  ranking in  priority to the Series I Shares,  the Company
may redeem at any time any of the then outstanding Series I Shares on payment in
cash or property for each share of an amount equal to the Redemption  Amount (as
defined below),  together with all declared and unpaid  dividends  thereon.  The
redemption amount (the "Redemption  Amount") will be determined by dividing Cdn.
$3,495,800 by the number of Series I Shares issued.

Every  registered  holder of Series I Shares may (at his, her or its option upon
giving  notice)  require  the  Company at any time to redeem any of the Series I
Shares held by such  holder,  and the Company  shall pay to such holder for each
share which the holder requires to be redeemed, the Redemption Amount,  together
with all declared  and unpaid  dividends  thereon.  If only a part of the shares
represented by any  certificate  are to be redeemed,  a new  certificate for the
balance  shall be  issued  at the  expense  of the  Company.  From and after the
redemption,  the  holders of the Series I Shares to be  redeemed  as  aforesaid,
shall cease to be entitled  to  dividends  and shall not be entitled to exercise
any of  the  rights  as a  member  in  respect  thereof  unless  payment  of the
redemption  value of his, her or its shares shall not be made upon  presentation
of the  certificate  in  which  case  the  rights  of the  holder  shall  remain
unaffected.

<PAGE>
                                      -4-



3.       LIQUIDATION, DISSOLUTION OR WINDING-UP

In the event of any  dissolution,  liquidation  or  winding-up of the Company or
other  distribution  of the  property or assets of the  Company,  the holders of
Series I Shares  shall be entitled to receive from the property or assets of the
Company an amount equal to the Redemption Amount, together with all declared and
unpaid  dividends  thereon.  Subject  to the prior  rights of any  shares of the
Company ranking in priority to the Series I Shares, such payment or distribution
shall be made prior to the  payment of any amount or any amount or  distribution
of any property or assets of the Company to the holders of Common  shares or any
other shares ranking junior to the Series I Shares.  Upon payment of the holders
of record of the  Series I Shares on the date of  distribution  of the amount so
payable to them,  such  holders  shall not be  entitled  to share in any further
distribution of the property or assets of the Company.

4.       VOTING

The  holders of the Series I Shares  will not be entitled to any vote in respect
of any general meeting of shareholders of the Company.

5.       AMENDMENT TO RIGHTS AND RESTRICTIONS

The  provisions  attaching  to the  Series I Shares  may be  repealed,  altered,
modified  or  amended  but only with the prior  approval  of the  holders of the
Series I Shares,  given by an  instrument  (s) in writing by the  holders of all
Series I Shares,  or by a resolution  passed by at least two-thirds of the votes
cast at a meeting of the holders of the Series I Shares called for such purpose.
Such requirement for the approval of the holders of the Series I Shares shall be
in addition to any vote, authorization,  confirmation or approval as may then be
required by applicable law.




<PAGE>


               SCHEDULE G TO PLAN OF ARRANGEMENT BEING APPENDIX I
                          TO THE ARRANGEMENT AGREEMENT
                      MADE AS OF THE 14TH DAY OF MAY, 2004
               AMONG IMA EXPLORATION INC., IMA HOLDINGS CORP. AND
                       GOLDEN ARROW RESOURCES CORPORATION
                   (PARAGRAPH 3.1 (L) OF PLAN OF ARRANGEMENT)

                              NOTICE OF ALTERATION




<PAGE>