| Reserves |
|
Year ended 30 June 2026
|
|
Financial
asset
reserve
$’000
|
|
|
Foreign
currency
translation
reserve
$’000
|
|
|
Other
reserve
$’000 |
|
|
Share
based
payments
reserve
$’000
|
|
|
Total
$’000
|
|
|
At the beginning of the financial year
|
|
|
(1,130
|
)
|
|
|
(44,096
|
)
|
|
|
– |
|
|
|
2,022
|
|
|
|
(43,204
|
)
|
|
Financial assets at fair value through other comprehensive income
|
|
|
3,379
|
|
|
|
–
|
|
|
|
– |
|
|
|
–
|
|
|
|
3,379
|
|
|
Foreign exchange differences on translation of foreign operations
|
|
|
–
|
|
|
|
(22,113
|
)
|
|
|
– |
|
|
|
–
|
|
|
|
(22,113
|
)
|
Reallocation of non-controlling interest on business combination
|
|
|
– |
|
|
|
– |
|
|
|
(26,459 |
) |
|
|
– |
|
|
|
(26,459 |
) |
Replacement share awards acquired through business combinations
|
|
|
– |
|
|
|
– |
|
|
|
– |
|
|
|
5,167 |
|
|
|
5,167 |
|
|
Employee share entitlements for unvested awards, net of tax
|
|
|
–
|
|
|
|
–
|
|
|
|
– |
|
|
|
3,663
|
|
|
|
3,663
|
|
Employee share awards vested, net of tax
|
|
|
– |
|
|
|
– |
|
|
|
– |
|
|
|
(4,306 |
) |
|
|
(4,306 |
) |
|
Transfers and other movements
|
|
|
–
|
|
|
|
(485
|
)
|
|
|
– |
|
|
|
(226
|
)
|
|
|
(711
|
)
|
|
At the end of the financial year
|
|
|
2,249
|
|
|
|
(66,694
|
)
|
|
|
(26,459 |
) |
|
|
6,320
|
|
|
|
(84,584
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended 30 June 2025
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At the beginning of the financial year
|
|
|
(1,173
|
)
|
|
|
(39,911
|
)
|
|
|
– |
|
|
|
512
|
|
|
|
(40,572
|
)
|
|
Financial assets at fair value through other comprehensive income
|
|
|
43
|
|
|
|
–
|
|
|
|
– |
|
|
|
–
|
|
|
|
43
|
|
|
Foreign exchange differences on translation of foreign operations
|
|
|
–
|
|
|
|
(4,185
|
)
|
|
|
– |
|
|
|
–
|
|
|
|
(4,185
|
)
|
| Employee share entitlements for unvested awards, net of tax |
|
|
–
|
|
|
|
–
|
|
|
|
– |
|
|
|
1,711
|
|
|
|
1,711
|
|
|
Transfers and other movements
|
|
|
–
|
|
|
|
–
|
|
|
|
– |
|
|
|
(201
|
)
|
|
|
(201
|
)
|
|
At the end of the financial year
|
|
|
(1,130
|
)
|
|
|
(44,096
|
)
|
|
|
– |
|
|
|
2,022
|
|
|
|
(43,204
|
)
|
| |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Year ended 30 June 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
At the beginning of the financial year
|
|
|
(1,037
|
)
|
|
|
(25,807
|
)
|
|
|
– |
|
|
|
2,926
|
|
|
|
(23,918
|
)
|
|
Financial assets at fair value through other comprehensive income
|
|
|
2,512
|
|
|
|
–
|
|
|
|
– |
|
|
|
–
|
|
|
|
2,512
|
|
|
Foreign exchange differences on translation of foreign operations
|
|
|
–
|
|
|
|
(14,104
|
)
|
|
|
– |
|
|
|
–
|
|
|
|
(14,104
|
)
|
| Employee share entitlements for unvested awards, net of tax |
|
|
–
|
|
|
|
–
|
|
|
|
– |
|
|
|
(155
|
)
|
|
|
(155
|
)
|
| Employee share awards vested, net of tax |
|
|
– |
|
|
|
– |
|
|
|
– |
|
|
|
(1,186 |
) |
|
|
(1,186 |
) |
|
Transfers and other movements
|
|
|
(2,648
|
)
|
|
|
–
|
|
|
|
– |
|
|
|
(1,073
|
)
|
|
|
(3,721
|
)
|
|
At the end of the financial year
|
|
|
(1,173
|
)
|
|
|
(39,911
|
)
|
|
|
– |
|
|
|
512
|
|
|
|
(40,572
|
)
|
Financial asset reserve
The financial asset reserve represents the revaluation of financial assets recognised at fair value through other comprehensive income (FVOCI). The Group
transfers amounts from this reserve to retained earnings when the relevant equity securities are derecognised.
Foreign currency translation reserve
Exchange differences arising on translation of foreign operations are recognised in Consolidated Statement of Comprehensive Income and accumulated in a separate
reserve within equity. The cumulative amount is transferred to the Consolidated Statement of Profit or Loss on disposal of the foreign operation.
Share based payments reserve
The share based payments reserve represents the fair value of share based payments provided to both employees and non-employees. Refer to Note 24 for details on
share based payments.
|