Cue Energy Resources Limited Annual Report 2024

Cue Energy Resources Limited Directors' report 30 June 2024 26 Shares under option Unissued ordinary shares of Cue Energy Resources Limited under option at the date of this report are as follows: Grant date Vesting date Expiry date Exercise price (cents) Number under option 16/07/2020 01/07/2023 01/07/2025 11.70 3,204,237 23/07/2021 01/07/2024 23/07/2026 7.80 4,005,799 30/08/2022 01/07/2025 01/07/2027 8.90 3,598,698 08/09/2023 01/07/2026 01/07/2028 7.20 4,640,759 No person entitled to exercise the options had or has any right by virtue of the option to participate in any share issue of the company or of any other body corporate. Shares issued on the exercise of options During FY 2024 and up to the date of this report, 252,562 fully paid ordinary shares of Cue Energy Resources Limited were issued on a cashless basis upon the exercise of 2,152,654 options over fully paid ordinary shares in the Company with an exercise price of $0.09 (9 cents) per fully paid ordinary share. Directors' insurance and indemnification of Directors and auditors During the financial year, the company paid a premium in respect of a contract insuring the directors of the company, the company secretary, and all executive officers against a liability incurred as a director, company secretary or executive officer to the extent permitted by the Corporations Act 2001. In accordance with commercial practice, the insurance policy prohibits disclosure of the terms of the policy, including the nature of the liability insured against and the amount of the premium. The company has not otherwise, during or since the end of the financial year indemnified or agreed to indemnify the auditor of the company or any related body corporate against a liability incurred as an officer or auditor. Proceedings on behalf of the company No person has applied to the Court under section 237 of the Corporations Act 2001 for leave to bring proceedings on behalf of the company, or to intervene in any proceedings to which the company is a party for the purpose of taking responsibility on behalf of the company for all or part of those proceedings. Non-audit services Details of the amounts paid or payable to the auditor for non-audit services provided during the financial year by the auditor are outlined in note 16 to the financial statements. The Company may decide to employ the auditor on assignments additional to its statutory audit duties where the auditor’s expertise and experience with the Company are important. The Board of Directors pre-approves all non-audit services and is satisfied that the provision of the non-audit services is compatible with the general standard of independence for auditors imposed by the Corporations Act 2001. The Directors are satisfied that the provision of non-audit services by the auditor, did not compromise the audit independence requirement, of the Corporations Act 2001, based on advice received from the Audit and Risk Committee, for the following reasons: ● all non-audit services have been reviewed and approved to ensure that they do not impact the integrity and objectivity of the auditor; and ● none of the services undermine the general principles relating to auditor independence as set out in APES 110 Code of Ethics for Professional Accountants issued by the Accounting Professional and Ethical Standards Board, including reviewing or auditing the auditor's own work, acting in a management or decision-making capacity for the company, acting as advocate for the company or jointly sharing economic risks and rewards. Officers of the company who are former partners of KPMG There are no officers of the company who are former partners of KPMG. Rounding of amounts The Company is a company of the kind referred to in ASIC Legislative Instrument 2016/191, and in accordance with the Class Order amounts in the Directors’ Report and the Financial Report are rounded off to the nearest thousand dollars, unless otherwise indicated. 40 Cue Energy Resources Limited Annual Report 2024

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