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美国
美国证券交易委员会
华盛顿特区，20549
表格40-F
| | | | | |
☐ | 根据1934年“证券交易法”第12条作出的注册声明 |
或
| | | | | |
| ☒ | 根据1934年“证券交易法”第13(A)或15(D)条提交的年度报告 |
截至的财政年度12月31日, 2021委托文件编号：001-39298
Sprott Inc.
(注册人的确切姓名载于其章程)
| | | | | | | | | | | | | | |
安大略省 | | 6199, 6282 | | 不适用 |
(省或其他司法管辖区 指公司或组织) | | (主要标准工业 分类代码编号) | | (税务局雇主 识别号码) |
湾街200号2600号套房
皇家银行广场, 南塔
多伦多, 安大略省
加拿大, M5J 2J1
(416) 945-3279
(注册人主要执行办公室的地址和电话)
CT公司系统
第八大道111号
纽约, 纽约10011
(212) 590-9200
(在美国服务的代理商名称、地址(包括邮政编码)和电话号码(包括区号))
根据该法第12(B)条登记或将登记的证券：
| | | | | | | | |
| | |
| 每节课的标题 | 商品代号 | 注册的每个交易所的名称 |
| 无面值普通股 | SII | 纽约证券交易所 |
根据该法第12(G)条登记或将登记的证券：无
根据该法第15(D)条负有报告义务的证券：无
对于年度报告，请用复选标记标明与本表格一起填写的信息：
注明截至本年度报告所涉期间结束时，注册人的每一类资本或普通股的流通股数量：
注册人有25,766,025截至2021年12月31日发行和发行的普通股。
用复选标记表示注册人(1)是否在过去12个月内(或注册人被要求提交该等报告的较短期限内)提交了交易所法案第13条或第15(D)条要求提交的所有报告，以及(2)在过去90天内是否符合此类提交要求。
是 ☒ No ☐
用复选标记表示注册人是否在过去12个月内(或注册人被要求提交此类文件的较短时间内)以电子方式提交了根据S-T规则第405条(本章232.405节)要求提交的每个交互数据文件。
是 ☒ No ☐
用复选标记表示注册人是否是交易法第12b-2条规定的新兴成长型公司。
新兴的成长型公司。☐
如果一家新兴成长型公司按照美国公认会计原则编制其财务报表，用勾号表示注册人是否选择不使用延长的过渡期来遵守†根据交易所法案第13(A)节提供的任何新的或修订的财务会计准则。☐
†新的或修订的财务会计准则是指财务会计准则委员会在2012年4月5日之后发布的对其会计准则编纂的任何更新。
用复选标记表示注册人是否提交了一份报告，证明其管理层根据“萨班斯-奥克斯利法案”(“美国联邦法典”第15编第7262(B)节)第404(B)条对其财务报告内部控制的有效性进行了评估，该评估是由编制或发布其审计报告的注册会计师事务所进行的。☒
有关前瞻性陈述的警示说明
本年度报告中关于Form 40-F(此“年报)，本文件所附证据均为根据1995年美国私人证券诉讼改革法、经修订的1933年证券法第27A条和经修订的1934年证券交易法第21E条的规定作出的前瞻性陈述(《证券交易法》)(《美国私人证券诉讼改革法》第27A条，经修订的1933年证券法第27A条，以及经修订的1934年证券交易法第21E条)。《交易所法案》)，以及适用加拿大证券法定义的前瞻性信息(统称为，前瞻性陈述“)。前瞻性陈述会受到风险、不确定性和或有事件的影响，这些风险、不确定性和意外事件可能会导致实际结果与这些前瞻性陈述明示或暗示的结果大不相同。告诫投资者不要过度依赖前瞻性陈述。适用的风险和不确定因素包括但不限于在截至2021年12月31日的年度信息表格中的“风险因素”一节中确定的风险和不确定因素(“AIF“)Sprott Inc.(”斯普罗特,” “我们,” “我们的,” or the “公司“)，作为附件99.1附于本年度报告中，并通过引用并入本文，以及我们已经提交和将来可能提交给相关证券管理机构的其他文件中。有关前瞻性陈述的讨论，还请参阅我们每一份AIF中的“前瞻性陈述”一节，以及我们管理层对截至2021年12月31日的年度的讨论和分析(作为本年度报告的附件99.2)，以供参考。除非适用法律另有要求，否则我们不打算也不承担义务更新任何前瞻性陈述，以反映特别是新信息或未来事件或其他情况。
美国和加拿大报告做法的差异
根据美国采用的多司法管辖区披露制度，本公司被允许根据加拿大的披露要求编写本报告，而加拿大的披露要求不同于美国的要求。该公司根据国际会计准则理事会发布的国际财务报告准则编制与本年度报告一同提交的综合财务报表，这些报表与美国公司的财务报表不可同日而语。
通货
除非另有说明，本年度报告中的所有金额均以美元表示。根据加拿大银行公布的每日平均汇率，2020年12月31日，加元(公司的职能货币)兑换成美元的汇率为1加元=1.2732加元。根据加拿大银行公布的每日平均汇率，2021年12月31日，加元兑换美元的汇率为1加元=1.2678加元。
财务报告的披露控制和程序以及内部控制
A. 信息披露控制和程序的评估事由。披露控制和程序旨在确保：(I)公司在提交或提交给美国证券交易委员会(the Securities and Exchange Commission，简称“SEC”)的报告中要求披露的信息选委会” or the “美国证券交易委员会)在适用规则和表格规定的时间内被记录、处理、汇总和报告，以及(Ii)根据交易法提交的公司报告中要求披露的重大信息被累积并传达给公司管理层，包括其首席执行官(首席执行官“)及其首席财务官(”首席财务官“)，以便及时作出关于所需披露的决定。
在本报告所述期间结束时，在包括首席执行官和首席财务官在内的公司管理层(包括首席执行官和首席财务官)的监督和参与下，对公司披露控制和程序(如交易法下规则13a-15(E)和规则15d-15(E)所定义)的设计和操作的有效性进行了评估。评估包括文件审查、查询和管理层认为在当时情况下合适的其他程序。基于这一评估，公司首席执行官和首席财务官得出结论，截至2021年12月31日，公司的披露控制和程序是有效的。
B. 管理层关于财务报告内部控制的年度报告。公司管理层在首席执行官和首席财务官的监督下，负责建立和维持对公司财务报告的充分内部控制。财务报告的内部控制旨在根据国际会计准则理事会发布的国际财务报告准则，为财务报告的可靠性和为外部目的编制财务报表提供合理保证。
我们，包括首席执行官和首席财务官，根据特雷德韦委员会赞助组织委员会发布的《内部控制-综合框架(2013)》，对公司财务报告内部控制的有效性进行了评估。基于这一评估，我们，包括首席执行官和首席财务官，确定公司对财务报告的内部控制于2021年12月31日有效。请参阅截至2021年12月31日的管理层讨论和分析中的“披露控制程序和财务报告的内部控制”，作为本年度报告的第99.2号附件以Form 40-F(表格40-F)的形式提交(请参阅“财务报告的讨论和分析”中的“披露控制程序和财务报告的内部控制”一节)。MD&A”).
C. 注册会计师事务所认证报告。公司截至2021年12月31日的财务报告内部控制有效性已由毕马威有限责任公司(PCAOB ID No.85)，这是一家独立注册会计师事务所，其报告于加拿大安大略省多伦多发布，随附我们截至2021年12月31日的年度经审计的综合财务报表，并在此引入作为参考。
D. 财务报告内部控制的变化。在本年报所涵盖期间，本公司财务报告内部控制并无发生重大影响或合理地可能对本公司财务报告内部控制产生重大影响的变化。参见MD&A中的“披露控制和程序以及财务报告的内部控制”。
公司管理层，包括首席执行官和首席财务官，并不期望其披露控制和程序或内部控制和程序能够防止所有错误和所有欺诈。一个控制系统，无论构思和操作如何完善，都只能提供合理的保证，而不是绝对的保证，以确保控制系统的目标得以实现。此外，控制系统的设计必须反映这样一个事实，即存在资源限制，并且控制的好处必须相对于其成本来考虑。由于所有控制系统的固有限制，任何控制评估都不能绝对保证公司内部的所有控制问题和舞弊事件(如果有)都已被检测到。这些固有的限制包括这样的现实：决策过程中的判断可能是错误的，故障可能会因为简单的错误或错误而发生。此外，某些人的个人行为、两个或更多人的串通，或者控制的管理超越性，都可以规避控制。任何控制系统的设计，部分也是基于对未来事件可能性的某些假设，不能保证任何设计在所有潜在的未来条件下都能成功地实现其所述的目标；随着时间的推移，控制可能会因为条件的变化而变得不充分，或者遵守政策或程序的程度可能会恶化。由于具有成本效益的控制系统的固有限制，由于错误或欺诈而导致的错误陈述可能会发生，并且不会被检测到。
依据规例BTR发出的通知
在截至2021年12月31日的财政年度内，BTR法规第104条并不要求本公司向其任何董事或高管发送任何通知。
审计委员会财务专家
本公司董事会(“冲浪板“)已确定至少有一名审计委员会财务专家在其审计和风险管理委员会任职。董事会已经确定Sharon Ranson是审计委员会的财务专家，而且是独立的，这一术语由交易所法案和纽约证券交易所(“纽约证券交易所”)(“纽交所“)适用于本公司的公司治理标准。
证监会已表示，委任某人为审计委员会财务专家，并不会使该人在任何目的上成为“专家”，亦不会向该人施加任何职责、义务或法律责任，而该等责任、义务或法律责任须大于该人作为审计及风险管理委员会成员及董事会(如无此任命)的职责、义务或法律责任，亦不影响审计及风险管理委员会或董事会任何其他成员的职责、义务或法律责任，亦不影响审计及风险管理委员会或董事会任何其他成员的职责、义务或法律责任，亦不影响审计及风险管理委员会或董事会任何其他成员的职责、义务或法律责任。
道德准则
董事会通过了一份书面商业行为和道德准则(“代码“)，本公司及本公司所有高级职员，包括本公司主要行政人员、主要财务人员及主要会计人员或控制人均须遵守。在截至2021年12月31日的财政年度内，没有就该守则给予豁免。该守则已在该公司的网站上公布，网址为：www.sprott.com/investor-relations/corporate-governance.。若守则有修订，或本公司任何主要行政人员、主要财务人员、主要会计人员或财务总监获豁免本守则，本公司拟在本公司网站张贴该等资料，以披露任何该等修订或豁免。除非及在本文特别提及的范围内，本公司网站上的资料不得视为以引用方式并入本年报。除守则外，尽管本年报或以引用方式并入本报告或作为本守则附件的文件中提及本公司网站或其他网站，本公司网站或任何其他网站所载的任何资料均不得以引用方式纳入本年报或本年报以参考方式并入本年报或作为本守则附件的文件中。
首席会计师费用及服务
毕马威会计师事务所(KPMG LLP)在截至2021年12月31日的财年担任该公司的独立注册会计师事务所。有关毕马威有限责任公司在过去两个会计年度按服务类别向公司收取的总金额(审计费、审计相关费用、税费和所有其他费用)，请参阅我们的AIF中的“外部审计师费用”一节，该部分通过引用并入本文。
审计委员会预审政策和程序
请参阅我们AIF中的“审批前政策和程序”一节，该部分通过引用并入本文。
审计委员会的身份
董事会设有根据交易所法案第3(A)(58)(A)条单独指定的常设审计和风险管理委员会，并符合交易所法案规则10A-3的要求。公司的审计和风险管理委员会由Sharon Ranson(主席)、Rosemary Zigrossi和Graham Birch组成，公司董事会认为他们都是独立的(根据交易法第10A-3条和纽约证券交易所的规则)，都懂金融。
公司治理惯例
纽约证券交易所上市公司手册一般要求上市公司的章程规定公司普通股持有人的任何会议的法定人数足够高，以确保代表投票。作为一家外国私人发行人，我们选择遵守加拿大法律允许的做法，而不是纽约证交所的这一要求。我们的附例规定，出席任何股东大会的两名人士及每人持有或委派代表最少持有一股本公司已发行股份即构成任何股东大会的法定人数，以选择会议主席及将会议延期至固定时间及地点，但不得处理任何其他事务；就所有其他目的而言，任何会议的法定人数为出席人数不少于两名并持有或由受委代表持有或代表本公司当其时享有表决权的已发行股份总数不少于5%的人士。
除上述情况外，我们遵守一般适用于在纽约证券交易所上市的美国国内公司的规则。我们未来可能会决定对纽约证交所的一些其他上市要求使用其他外国私人发行人的豁免。按照我们本国的治理做法，而不是适用于在纽约证券交易所上市的公司的要求，提供的保护可能比适用于美国国内发行人的纽约证券交易所上市要求给予投资者的保护要小。
以引用方式成立为法团
本年度报告以引用方式并入公司S-8表格的注册说明书(文件编号333-242456)。
承诺并同意送达法律程序文件
A.承诺
注册人承诺亲自或通过电话向证监会代表提供答复证监会工作人员提出的查询，并在证监会工作人员提出要求时迅速提供以下方面的资料：根据Form 40-F登记的证券；有义务以Form 40-F提交年度报告的证券；或上述证券的交易。
B.同意送达法律程序文件
注册人之前已经提交了一份与提交本报告的义务所涉及的证券类别相关的F-X表格。
登记人法律程序文件送达代理人的姓名或名称或地址的任何更改，应通过修订F-X表格(提及登记人的档案编号)迅速传达给欧盟委员会。
展品索引
| | | | | |
| 展品编号 | 描述 |
99.1 | 截至2021年12月31日的年度资料表格 |
99.2 | 管理层对截至2021年12月31日年度的讨论与分析 |
99.3 | 截至2021年12月31日的经审计综合财务报表 |
99.4 | 根据2002年萨班斯-奥克斯利法案第302条，第13a-14(A)条或第15d-14(A)条规定的首席执行官证书 |
99.5 | 根据2002年萨班斯-奥克斯利法案第302条，规则13a-14(A)或规则15d-14(A)所要求的首席财务官证书 |
99.6 | 依据“2002年萨班斯-奥克斯利法案”第906条制定的“美国法典”第18编第1350条规定的行政长官办公室证书 |
99.7 | 依据“2002年萨班斯-奥克斯利法案”第906条制定的“美国法典”第18编第1350条规定的首席财务官证书 |
99.8 | 毕马威有限责任公司同意 |
| 101 | 交互式数据文件(格式为内联XBRL) |
| 104 | 封面交互数据文件(格式为内联XBRL，包含在附件101中) |
签名
根据“交易法”的要求，注册人证明其符合提交40-F表格的所有要求，并已正式促使本年度报告由正式授权的以下签名人代表其签署。
日期：2022年2月25日Sprott Inc.
By: /s/Kevin Hibbert
姓名：凯文·希伯特(Kevin Hibbert)
职务：首席财务官兼高级
经营董事