AUB Group Limited Annual Report 2023

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY YEAR ENDED 30 JUNE 2023

Attributable to equity holders of the parent

Defined benefit plan and other reserves $’000

Foreign currency translation reserves $’000

Share based payments reserves $’000

Non controlling interests $’000

Issued capital $’000

Retained earnings $’000

Put option reserves $’000

Hedge reserves $’000

Total equity $’000

Total $’000

608,520 247,278 (5,057)

(8,161) (1,128)

261 12,781 854,494 143,183 997,677

At 1 July 2022

Net profit after tax for the year Other comprehensive income Tax on other comprehensive income Net comprehensive income for the period Transactions with owners in their capacity as owners: Ownership changes without gaining/losing control (Note 9) Non-controlling interests relating to new acquisitions (Note 7(a)) Non-controlling interests relating to disposals (Note 7(b)) Transfer to put option reserve & impact of put option release Net cost of share-based payment

– 65,253

–

–

–

–

– 65,253

26,370

91,623

–

–

62,397

–

17,601

(6,895)

–

73,103

62

73,165

–

–

–

– (3,911)

17

– (3,894)

– (3,894)

– 65,253 62,397

– 13,690 (6,878)

– 134,462 26,432 160,894

–

–

(5,337)

–

4,012 1,325

–

(5,337)

–

–

–

–

–

–

84,046 84,046

–

–

–

–

–

–

–

–

(2,020)

(2,020)

–

–

–

–

–

–

–

–

–

–

3,620

– (3,620)

–

–

11,482

11,482

– 11,482

–

–

–

–

Issue of shares, net of issue costs Equity dividends (Note 6(d))

–

–

– 337,167

–

337,167

337,167

–

–

–

(52,415) (22,138) (74,553)

– (52,415)

–

–

–

–

–

At 30 June 2023

945,687 258,399 57,340 (11,781) 12,562 (6,617) 24,263 1,279,853 233,515 1,513,368

The above Consolidated Statement of Changes in Equity (SOCIE) should be read in conjunction with the notes to the Financial Report.

AUB GROUP ANNUAL REPORT 2023

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