Note 24. Capital Commitments  
The Group has no capital commitments as at the year ended 31 December 2025 (2024: $nil). 
Note 25. Related Parties  
25.1 Key Management Personnel 
KMP compensation is comprised of the following: 
 
2025 $ 
2024 $ 
Short term employee benefits (salaries and STI) 
2,646,390 
2,655,707 
Long term employee benefits 
19,241 
971,546 
Post employment benefits 
119,966 
115,124 
Share based payments expense 
910,217 
927,362 
 
3,695,814 
4,669,739 
25.2 Individual Directors and Executives Compensation Disclosures 
Information regarding individual directors’ and executives’ compensation and equity instruments disclosures as required by 
Corporations Regulation 2M.3.03 is provided in the Remuneration Report section of the Directors’ Report. 
25.3 Key Management Personnel and Director Transactions 
A member of KMP, or their related parties, held positions in other entities that resulted in them having control or significant 
influence over the financial or operating policies of these entities. This entity transacted with the Group in the reporting 
period. The terms and conditions of the transactions with key management personnel and their related parties were no 
more favourable than those available, or which might reasonably be expected to be available, on similar transactions to 
non-key management personnel related entities on an arm’s length basis. 
The aggregate value of transactions and outstanding balances relating to key management personnel and entities over 
which they have control or significant influence were as follows: 
 
Transaction Value 
Balance Outstanding 
Transaction 
2025 $ 
2024 $ 
2025 $ 
2024 $ 
Legal fees(1) 
99,068 
58,038 
- 
- 
Technical Consulting(2) 
45,000 
55,000 
15,000 
10,000 
(1) the Group used the legal services of its director related entities for general advice. Amounts were billed based on market rates 
for such services and were due and payable under normal payment terms.  
(2) the Group obtained technical consulting services from Vintage 94 Pty Ltd, a company controlled by a director. Amounts were 
billed based on market rates for such services and were due and payable under normal payment terms.  
25.4 Transactions with Related Parties 
Transactions between the parent company and its subsidiaries which are related parties of that company are eliminated on 
consolidation and are not disclosed in this note. 
Note 26. Financial Instruments – Fair Values and Risk Management 
26.1 Financial Risk Management 
The Group has exposure to the following risks arising from the use of financial instruments: 
 Credit Risk 
 Liquidity Risk 
 Market Risk 
 Currency Risk.  
This note presents information about the Group’s exposure to each of the above risks, their objectives, policies and 
processes for measuring and managing risk, and their management of capital.  Further quantitative disclosures are included 
throughout these consolidated financial statements. 
 
71
CENTAURUS METALS LIMITED     ANNUAL REPORT

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