70 Impact Minerals Ltd Annual Report 2022 Notes to the Consolidated Financial Statements continued NOTE 26: RELATED PARTY DISCLOSURE a) Parent entity Class Country of incorporation Ownership 2022 % 2021 % Impact Minerals Limited Ordinary Australia – – b) Subsidiaries Class Country of incorporation Ownership 2022 % 2021 % 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 2022 $ 2021 $ Short-term employee benefits 384,050 363,004 Post-employment benefits 11,608 8,058 Share-based payments 434,000 104,212 829,658 475,274 Detailed remuneration disclosures are provided in the Remuneration Report on pages 38 to 42. A total of $246,880 (2021: $246,879) was capitalised as exploration expenditure.
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