AUB Group Limited Annual Report 2023

CONSOLIDATED STATEMENT OF CHANGES IN EQUITY YEAR ENDED 30 JUNE 2022

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

266,659 210,424 (1,519) (7,057)

– 108 10,139 478,754 119,533 598,287

At 1 July 2021

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

– 80,836

–

–

–

–

– 80,836 19,048 99,884

(5,206)

–

– (3,538)

– (1,128)

185

– (4,481)

(725)

–

–

–

–

– (32)

– (32)

– (32)

– 80,836 (3,538)

– (1,128)

153

– 76,323 18,323 94,646

–

–

– (3,408)

6,619 3,211

– (3,408)

–

–

–

–

–

– 14,131 14,131

–

–

–

–

–

–

–

– (436)

(436)

–

–

–

–

–

–

–

–

–

–

1,104

– (1,104)

–

–

–

–

–

– 2,642 2,642

– 2,642

341,861

–

– –

– –

– –

– –

– 341,861

– 341,861

–

(41,678)

–

(41,678) (14,987) (56,665)

At 30 June 2022

608,520 247,278 (5,057)

(8,161) (1,128)

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

AUB GROUP ANNUAL REPORT 2023

78