b'Centaurus Metals Limited and its controlled entities Financial Report 31 December 2024Consolidated Entity Disclosure Statement For the year ended 31 December 2024 Australian orJurisdiction for Place ofForeign TaxForeign Tax Name of EntityType of Entity% OwnedIncorporationResidentResident Ultimate Parent Entity Centaurus Metals LimitedBody Corporate-AustraliaAustralian-Subsidiaries Centaurus Resources Pty LtdBody Corporate100%AustraliaAustralian- San Greal Resources Pty LtdBody Corporate100%AustraliaAustralian- Itapitanga Holdings Pty LtdBody Corporate100%AustraliaAustralian- Centaurus Brazil Mineracao LtdaBody Corporate100%BrazilForeignBrazil Centaurus Pesquisa Mineral LtdaBody Corporate100%BrazilForeignBrazil Centaurus Gerenciamento LtdaBody Corporate100%BrazilForeignBrazil Centaurus Niquel LtdaBody Corporate100%BrazilForeignBrazil Itapitanga Mineracao LtdaBody Corporate100%BrazilForeignBrazilNo entity is a trustee, partner or participant in a joint venture.Basis of Preparation This Consolidated Entity Disclosure Statement has been prepared in accordance with the Corporations Act (2001) and includes information for each entity that was part of the consolidated entity as at the end of the financial year in accordance with AASB 10 Consolidated Financial Statements.Further information on changes in subsidiaries during the financial year is provided in note 27 of the consolidated financial statements.Determination of Tax Residency Section 295 (3A) of the Corporation Acts 2001 requires that the tax residency of each entity which is included in the Consolidated Entity Disclosure Statement be disclosed. In the context of an entity which was an Australian resident, Australian resident has the meaning provided in the Income Tax Assessment Act 1997. The determination of tax residency involves judgment as the determination of tax residency is highly fact dependent and there are currently several different interpretations that could be adopted, and which could give rise to a different conclusion on residency. In determining tax residency, the consolidated entity has applied the following interpretations: 4Australian tax residency - The consolidated entity has applied current legislation and judicial precedent, including having regard to the Commissioner of Taxations public guidance in Tax Ruling TR 2018/5.4Foreign tax residency - The consolidated entity has applied current legislation and where available judicial precedent in the determination of foreign tax residency. Where necessary, the consolidated entity has used independenttaxadvisersinforeignjurisdictionstoassistinitsdeterminationoftaxresidencytoensure applicable foreign tax legislation has been complied with.Page 54 of 60CENTAURUS METALS LIMITED ANNUAL REPORT 79'