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    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_162" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808877" xlink:label="loc_163" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_163" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808885" xlink:label="loc_164" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_164" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808893" xlink:label="loc_165" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_165" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808901" xlink:label="loc_166" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_166" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808909" xlink:label="loc_167" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_167" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808917" xlink:label="loc_168" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_168" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808922" xlink:label="loc_169" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_169" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808930" xlink:label="loc_170" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_170" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808938" xlink:label="loc_171" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_171" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808946" xlink:label="loc_172" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_172" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808954" xlink:label="loc_173" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_173" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808962" xlink:label="loc_174" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_174" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808967" xlink:label="loc_175" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_175" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808975" xlink:label="loc_176" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_176" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808979" xlink:label="loc_177" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_177" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808982" xlink:label="loc_178" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_178" xlink:to="FN_453914" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803915" xlink:label="loc_179" xlink:type="locator"/>
    <link:footnote xlink:label="FN_453915" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Reported taxes do not include taxes levied on consumption, such as value added taxes, personal income taxes, or sales taxes (including, for the avoidance of doubt, the Argentine Provincial tax ingresos brutos).

</link:footnote>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_179" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803961" xlink:label="loc_180" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_180" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808818" xlink:label="loc_181" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_181" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808823" xlink:label="loc_182" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_182" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808861" xlink:label="loc_183" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_183" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808869" xlink:label="loc_184" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_184" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808877" xlink:label="loc_185" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_185" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808885" xlink:label="loc_186" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_186" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808893" xlink:label="loc_187" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_187" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808901" xlink:label="loc_188" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_188" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808909" xlink:label="loc_189" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_189" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808917" xlink:label="loc_190" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_190" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808922" xlink:label="loc_191" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_191" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808930" xlink:label="loc_192" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_192" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808938" xlink:label="loc_193" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_193" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808946" xlink:label="loc_194" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_194" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808954" xlink:label="loc_195" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_195" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808962" xlink:label="loc_196" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_196" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808967" xlink:label="loc_197" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_197" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808975" xlink:label="loc_198" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_198" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808979" xlink:label="loc_199" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_199" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808982" xlink:label="loc_200" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_200" xlink:to="FN_453915" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803915" xlink:label="loc_201" xlink:type="locator"/>
    <link:footnote xlink:label="FN_453916" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">During the fiscal year 2023, we paid to the Argentine Federal Government the following taxes at an entity level rather than on a per-project basis: (i) Federal income taxes of $53.98 million, as we file a consolidated income tax return in Argentina, which includes all Argentine entities relating to our projects in Argentina; (ii) Export duties of $39.45 million, and (iii) Dividends withholding tax of $4.88 million. Additionally, during the fiscal year 2023, we paid an extraordinary fee to the Provinces of Neuqu&#xe9;n and R&#xeD;o Negro related to the Gas IV Plan, which was not assigned to a particular project. Finally, during the fiscal year 2023, we made social responsibility payments to the Argentine Federal Government related to salaries from employees that are not assigned to a particular project.

</link:footnote>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_201" xlink:to="FN_453916" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803916" xlink:label="loc_202" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_202" xlink:to="FN_453916" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803917" xlink:label="loc_203" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_203" xlink:to="FN_453916" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803918" xlink:label="loc_204" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_204" xlink:to="FN_453916" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803919" xlink:label="loc_205" xlink:type="locator"/>
    <link:footnote xlink:label="FN_453917" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Vista pays royalties to the provincial governments of Argentina related to the Transferred Conventional Assets. As per the Conventional Assets Transaction Agreement, Aconcagua then repays 100% of these amounts to Vista.

</link:footnote>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_205" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803921" xlink:label="loc_206" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_206" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803924" xlink:label="loc_207" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_207" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803927" xlink:label="loc_208" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_208" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803929" xlink:label="loc_209" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_209" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803932" xlink:label="loc_210" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_210" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803935" xlink:label="loc_211" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_211" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803938" xlink:label="loc_212" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_212" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803941" xlink:label="loc_213" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_213" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803944" xlink:label="loc_214" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_214" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803949" xlink:label="loc_215" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_215" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803952" xlink:label="loc_216" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_216" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803959" xlink:label="loc_217" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_217" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803962" xlink:label="loc_218" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_218" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808819" xlink:label="loc_219" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_219" xlink:to="FN_453917" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803957" xlink:label="loc_220" xlink:type="locator"/>
    <link:footnote xlink:label="FN_453918" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">During the fiscal year 2023, Vista made social responsibility payments to the Mexican Government related to salaries from employees that are not assigned to a particular project.

</link:footnote>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_220" xlink:to="FN_453918" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121803958" xlink:label="loc_221" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_221" xlink:to="FN_453918" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808981" xlink:label="loc_222" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_222" xlink:to="FN_453918" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808860" xlink:label="loc_223" xlink:type="locator"/>
    <link:footnote xlink:label="FN_453952" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">During the fiscal year 2023, we paid to the Argentine Federal Government the following taxes at an entity level rather than on a per-project basis: (i) Federal income taxes of $53.98 million, as we file a consolidated income tax return in Argentina, which includes all Argentine entities relating to our projects in Argentina; (ii) Export duties of $39.45 million, and (iii) Dividends withholding tax of $4.88 million. Additionally, during the fiscal year 2023, we made social responsibility payments to the Argentine Federal Government related to salaries from employees that are not assigned to a particular project.</link:footnote>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_223" xlink:to="FN_453952" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808861" xlink:label="loc_224" xlink:type="locator"/>
    <link:footnote xlink:label="FN_453951" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Vista pays royalties to the provincial governments of Argentina related to the Transferred Conventional Assets. As per the Conventional Assets Transaction Agreement, Aconcagua then repays these amounts to Vista.</link:footnote>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_224" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808869" xlink:label="loc_225" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_225" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808877" xlink:label="loc_226" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_226" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808885" xlink:label="loc_227" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_227" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808893" xlink:label="loc_228" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_228" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808901" xlink:label="loc_229" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_229" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808909" xlink:label="loc_230" xlink:type="locator"/>
    <link:footnoteArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="loc_230" xlink:to="FN_453951" xlink:type="arc"/>
    <link:loc xlink:href="#Factid_121808917" xlink:label="loc_231" xlink:type="locator"/>
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