The Company’s related parties include its subsidiaries, joint arrangements and key management personnel. During its normal course of operation, the Company enters into transactions with its related parties for goods and services. All related party transactions for the three and six months ended June 30, 2026 and 2025, have been disclosed in these consolidated financial statements.

These transactions are in the normal course of operations and are measured at the exchange amount, which is the amount of consideration established and agreed to by the parties.

Remuneration of key management personnel

Key management includes directors of the Company, the COO, the CFO, the CEO and Executive Chairman, and other members of key management. Compensation to key management personnel was as follows:

SCHEDULE OF KEY MANAGEMENT PERSONNEL 

Of the $664 in management and consulting fees incurred with related parties during the three and six months ended June 30, 2026, $55 and $112 (2025 - $61 and $117) was related to directors’ fees and $609 and $1,247 (2025 - $566 and $1,192) was related to management fees.