RELATED PARTIES
Dec. 31, 2025
NOTE 21 - RELATED PARTIES:
Key Management Personnel Compensation and other related party transactions and balances:
The key management personnel, among others, include board members, CEO and CFO.
The totals of remuneration paid to Key Management Personnel and related parties during the years are as follows:
| 1. Transactions with related parties: | December 31, 2025 | December 31, 2024 | ||||||
| Share based payments | 51,293 | 2,675 | ||||||
| Short-term salary and fees | 629 | 661 | ||||||
| Revaluation of financial liabilities at fair value | 344 | |||||||
| Payments for legal services | 337 | |||||||
| Post-employment retirement benefits | 87 | 98 | ||||||
| Non-monetary benefits | 38 | 41 | ||||||
| 52,047 | 4,156 | |||||||
| 2. Balance with related parties: | December 31, 2025 | December 31, 2024 | ||||||||
| Key management | Salary and related | (229 | ) | (166 | ) | |||||
| Directors | Consultant services | (94 | ) | (83 | ) | |||||
| Joint Ventures | Investment in subsidiary | 114 | 105 | |||||||
| Joint Ventures | Other receivables | 15 | 15 | |||||||
| (194 | ) | (129 | ) | |||||||
SMX (SECURITY MATTERS) PUBLIC LIMITED COMPANY NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (US$ in thousands, except share and per share data) |
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