v3.26.1
Equity - Reserves
 6 Months Ended
Jun. 30, 2026
Equity - Reserves [Abstract]  
Equity - reserves

Note 8. Equity - reserves

 

   June 30,
2026		   December 31,
2025		 
   $   $ 
   Unaudited     
         
Foreign currency reserve   36,411    (1,282,121)
Re-measurements reserve   (80,261)   (75,084)
           
    (43,850)   (1,357,205)

 

Foreign currency reserve

 

The reserve is used to recognise exchange differences arising from the translation of the condensed interim financial statements of foreign operations to U.S. dollars.

 

Re-measurement reserve

 

The reserve is used for remeasurements comprising actuarial gains and losses on the net defined benefit liability.

 

Movements in reserves

 

Movements in each class of reserve during the current financial half-year are set out below:

 

   Re-measurement   Foreign currency     
   reserve   reserve   Total 
   $   $   $ 
   Unaudited   Unaudited   Unaudited 
Consolidated            
             
Balance on December 31, 2025   (75,084)   (1,282,121)   (1,357,205)
                
Foreign currency translation   -    1,318,532    1,318,532 
Re-measurement of defined benefits plans   (5,177)   -    (5,177)
Balance on June 30, 2026   (80,261)   36,411    (43,850)