b'CENTAURUS METALS ANNUAL REPORT 2023Financial Report31 December 2023Note 24.Related Parties Key Management Personnel KMP compensation is comprised of the following: 31 December31 December 20232022 $ $ Short term employee-benefits (Salaries and STI Plan)2,830,3822,494,279 Long term employee benefits513,72143,089 Postemployment benefits109,056106,150 Share-based payments expense967,3411,065,182 4,420,5003,708,700 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. 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 managementpersonnelandtheirrelatedpartieswerenomorefavourablethanthoseavailable,orwhichmight reasonably be expected to be available, on similar transactions to non-key management personnel related entities on an arms 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 ValueBalance Outstanding as at 2023202231 Dec 202331 Dec 2022 Key Management PersonTransaction$$$$ Mr D M Murcia(1)Legal fees74,05321,57811,0826,015 Ms N Streltsova(2) Technical Consulting35,000- Total and current liabilities11,0826,015 (1)Payable to MPH Lawyers, a firm in which Mr Murcia is a partner. (2)Payable to Vintage94 Pty Ltd, a company which Ms Streltsova is a director. 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 25.Financial InstrumentsFair Values and Risk Management 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 Groups 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.Page 45 of 54 ANNUAL REPORT CENTAURUS METALS LIMITED CENTAURUS METALS LIMITED ANNUAL REPORT 7372'