AUB Group Limited Annual Report 2023

NOTES TO THE FINANCIAL STATEMENTS YEAR ENDED 30 JUNE 2023

10 CASH AND CASH EQUIVALENTS (CONTINUED) b) Changes in liabilities arising from financing activities Listed below are the disclosure requirements in respect of the changes in the liabilities arising from financing activities, including both changes arising from cash flows and non-cash changes (such as foreign exchange gains or losses).

New consolidated entity/ deconsolidation $’000

Foreign exchange movement $’000

1 July 2022 $’000

New Acquisitions $’000

30 June 2023 $’000

Cash flows $’000

Other $’000

Year ended 30 June 2023

Current interest bearing loans and borrowings (excluding items listed below)

8,388 8,187

10,624

–

195

– – –

(5)

19,202 14,743

Current lease liability

1,721

72

4,821

(58)

Current unsecured loan other

553

14

–

–

–

567

Non-current interest bearing loans and borrowings

38,630 18,752

519,934

416 510

5,355

–

(23) 564,312

Non current lease liability

8,534

34,371

(33)

62,134

Non Current Unsecured Loan Other Total liabilities from financing activities

231

(82)

–

–

– –

–

149

74,741

540,745

998

44,742

(119) 661,107

New consolidated entity/ deconsolidation $’000

Foreign exchange movement $’000

1 July 2021 $’000

New Acquisitions $’000

30 June 2022 $’000

Cash flows $’000

Other $’000

Year ended 30 June 2022

Current interest bearing loans and borrowings (excluding items listed below) 10,508

– – –

(4,558)

(80) (42) (15)

2,518

– – –

8,388 8,187

Current lease liability

7,786

43

400

Current unsecured loan other

750

(182)

–

553

Non-current interest bearing loans and borrowings

(3,688) 38,630

200,345

(166,764)

(513)

9,250 1,011

–

– –

Non current lease liability

18,080

(296) (448)

(43)

18,752

Non Current Unsecured Loan Other

680

(1)

–

– –

231

Total liabilities from financing activities 238,149

(172,205)

(694)

13,179

(3,688)

74,741

AUB GROUP ANNUAL REPORT 2023

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