AUB Group Limited Annual Report 2023

CONSOLIDATED STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2023

2023 $’000

2022 $’000

Notes

ASSETS Current Assets Cash and Cash Equivalents

10 10 11

260,352 936,369 313,079

259,329 333,131 117,679

Cash and Cash Equivalents - Trust Trade and Other Receivables

Lease Net Investment

1,804 11,718 13,822

1,020 1,868

Financial and Other Assets Deferred Acquisition Costs

12

–

Total Current Assets

1,537,144

713,027

Non-current Assets Trade and Other Receivables

11

17,286 70,360 29,891 12,885 238,526 1,956,841

739

Right of Use Asset and Lease Net Investment

23,851

Financial and Other Assets Property, Plant and Equipment

12

9,214 6,347

Investment in Associates

8

250,100 622,510 14,694 927,455

Intangible Assets and Goodwill

13

Deferred Tax Asset

5 (b)

21,385

Total Non-current Assets

2,347,174 3,884,318

Total Assets

1,640,482

LIABILITIES Current Liabilities Trade and Other Payables

15

1,050,117 30,827 26,482 204,547

407,651 10,382

Deferred Revenue from Contracts with Customers

Income Tax Payable

7,967

Provisions

16

29,104 8,187 8,941 17,976

Lease Liabilities

14,743 19,769 36,138

Interest-bearing Loans and Borrowings

17 18

Financial Liabilities

Total Current Liabilities Non-current Liabilities Provisions

1,382,623

490,208

16

5,475 62,134

4,505 18,752 38,861 72,876 17,603 152,597 642,805 997,677

Lease Liabilities

Interest-bearing Loans and Borrowings

17 18

564,461 237,940 118,317 988,327

Financial Liabilities Deferred Tax Liabilities

5 (b)

Total Non-current Liabilities

Total Liabilities

2,370,950 1,513,368

Net Assets

EQUITY Issued Capital

20

945,687 258,399

608,520 247,278

Retained Earnings

Foreign Currency Translation Reserve

57,340 12,562 (6,617) (11,781) 24,263

(5,057) (1,128)

Hedge Reserve

Defined Benefits Plan and Other Reserves

261

Put Option Reserve

18

(8,161)

Share-based Payments Reserve

12,781

Equity attributable to equity holders of the parent

1,279,853

854,494 143,183 997,677

Non-controlling Interests

233,515

Total Equity

1,513,368

The above Consolidated Statement of Financial Position (SOFP) should be read in conjunction with the notes to the Financial Report.

AUB GROUP ANNUAL REPORT 2023

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