b'CENTAURUS METALS ANNUAL REPORT 2023Financial Report31 December 2023The following table shows the contractual maturities of financial liabilities, excluding the impact of netting agreements. It is not expected that the cash flows included in the maturity analysis could occur significantly earlier, or at significantly different amounts. CarryingContractual6 mths or Financial liabilitiesamountcash flowsless6-12 mths1-2 years2-5 years 31 December 2023 Trade and other payables3,351,7003,351,7003,351,700- Financial liabilities212,028212,882212,882- Lease liabilities507,054566,803178,85096,790123,699167,464 4,070,7824,131,3853,743,43296,790123,699167,46431 December 2022 Trade and other payables4,589,0164,589,0164,589,016- Financial liabilities1,616,0141,672,354705,040769,903197,411- Lease liabilities1,028,9321,137,312320,367288,621274,440253,884 7,233,9627,398,6825,614,4231,058,524471,851253,884 Market Risk Market risk is the risk that changes in market prices, such as foreign exchange rates, interest rates and equity prices will affect the Groups income or the value of its holdings of financial instruments. The objective of market risk management is to manage and control market risk exposures within acceptable parameters, while optimising returns. Currency Risk The Group is exposed to currency risk on purchases that are denominated in currency other than the respective functional currencies of the Group entities, primarily the Australian dollar (AUD) and Brazilian Real (BRL).The currencies in which these transactions are primarily denominated are AUD and BRL. The Groups investments in its Brazilian subsidiaries are denominated in AUD and are not hedged as those currency positions are considered to be long term in nature.Interest Rate Risk Profile At the reporting date the interest rate profile of the Groups interest-bearing financial instruments was: 31 December31 December 20232022 $ $ Fixed rate instruments Financial assets30,000,00020,000,000 Variable rate instruments Financial assets4,255,12513,287,309 34,255,12533,287,309 Fair Value Sensitivity Analysis for Fixed Rate InstrumentsThe Group does not account for any fixed rate financial assets at fair value through profit or loss. Therefore, a change in interest rates at the reporting date would not affect profit or loss or equity. Page 47 of 54 ANNUAL REPORT CENTAURUS METALS LIMITED CENTAURUS METALS LIMITED ANNUAL REPORT 7574'