Impact Minerals Limited Annual Report 2021

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2021 Impact Minerals Ltd Annual Report 2021 129 NOTE 27: RELATED PARTY DISCLOSURE a) Parent entity Class Country of incorporation Ownership 2021 % 2020 % Impact Minerals Limited Ordinary Australia - - b) Subsidiaries Class Country of incorporation Ownership 2021 % 2020 % Aurigen Pty Ltd Ordinary Australia 100 100 Siouville Pty Ltd Ordinary Australia 100 100 Invictus Gold Limited Ordinary Australia 100 100 Drummond West Pty Ltd (i) Ordinary Australia 100 100 Endeavour Minerals Pty Ltd (ii) Ordinary Australia 100 100 Blackridge Exploration Pty Ltd (iii) Ordinary Australia 100 100 (i) Drummond West Pty Ltd is a wholly owned subsidiary of Invictus Gold Limited. (ii) Endeavour Minerals Pty Ltd is a wholly owned subsidiary of Invictus Gold Limited. (iii) Blackridge Exploration Pty Ltd is a wholly owned subsidiary of Drummond West Pty Ltd. c) Key management personnel compensation 2021 $ 2020 $ Short-term employee benefits 363,004 342,521 Post-employment benefits 8,058 6,650 Share-based payments 104,212 505,586 475,214 854,747 Detailed remuneration disclosures are provided in the Remuneration Report on pages 85 to 89. A total of $246,879 (2020: $246,879) was capitalised as exploration expenditure.