Notes Note 1. Reporting Entity ........................................................................................................................................... 29 Note 2. Basis of Preparation ..................................................................................................................................... 29 Note 3. Functional and Presentation Currency ......................................................................................................... 29 Note 4. Use of Judgements and Estimates ................................................................................................................ 29 Note 5. Material Accounting Policies ........................................................................................................................ 31 Note 6. Operating Segments ..................................................................................................................................... 38 Note 7. Other Income ............................................................................................................................................... 38 Note 8. Employee Benefits Expense ......................................................................................................................... 38 Note 9. Share-based Payments ................................................................................................................................. 38 Note 10. Income Tax ................................................................................................................................................... 40 Note 11. Dividends ...................................................................................................................................................... 41 Note 12. Earnings/(Loss) per Share ............................................................................................................................. 41 Note 13. Cash and Cash Equivalents ........................................................................................................................... 41 Note 14. Reconciliation of Cash Flows from Operating Activities ............................................................................... 42 Note 15. Other Receivables and Prepayments ........................................................................................................... 42 Note 16. Property, Plant and Equipment .................................................................................................................... 42 Note 17. Exploration and Evaluation Assets ............................................................................................................... 43 Note 18. Mine Development Properties ..................................................................................................................... 44 Note 19. Trade and Other Payables ............................................................................................................................ 44 Note 20. Provisions ..................................................................................................................................................... 44 Note 21. Leases ........................................................................................................................................................... 44 Note 22. Capital and Reserves .................................................................................................................................... 45 Note 23. Contingent Liabilities .................................................................................................................................... 45 Note 24. Capital Commitments ................................................................................................................................... 46 Note 25. Related Parties ............................................................................................................................................. 46 Note 26. Financial Instruments – Fair Values and Risk Management ......................................................................... 46 Note 27. Subsequent Events ....................................................................................................................................... 49 Note 28. Group Entities ............................................................................................................................................... 49 Note 29. Parent Entity Disclosures .............................................................................................................................. 50 Note 30. Remuneration of Auditors ............................................................................................................................ 50 53 CENTAURUS METALS LIMITED ANNUAL REPORT
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