2024 financial report contents
Consolidated statement of profit or loss and other comprehensive income Consolidated statement of financial position Consolidated statement of changes in equity Consolidated statement of cash flows
5.4 5.5 5.6 5.7
Net investment result
139 140 145 149 151 152 153 153 154 154 155 157
Insurance contracts issued Reinsurance contracts held
78 79 80 82 84 85 85 85 85 86 87 87 87 88 93 94 97 98 98 99
Capital adequacy
6.
Capital structure and capital risk management
Notes to the Financial Statements 1. About this report
6.1
Issued capital
(a) (b) (c) (d) (e) (f) (g) (h)
General Information
6.2 6.3
Movements in reserves
Statement of compliance Basis of preparation Basis of consolidation Business combinations
Shares granted under the executive share plan
6.4. 6.5 6.6
Subordinated debt
Borrowings
Materiality
Capital risk management Employee disclosures Key management personnel compensation
Material accounting policies
7.
Critical judgements and estimates
7.1
(i)
Risk management Results for the year Segment performance
158 158
2.
7.2
Share based payments
2.1
8.
Related parties and other Group entities 161
2.2 2.3 2.4 2.5 2.6 2.7
Earnings per share
8.1
Equity interests in subsidiaries
162 163
Dividends
8.2 8.3
Investment in associate
Fee and other revenue Investment income Other operating expenses
Transactions between the Group and its related parties Investment in controlled unit trusts
163 165 166 170
100
8.4 8.5
Taxes
101
Discontinued operations
3.
Receivables, payables and investments 105
9.
Other disclosures
3.1
Receivables
106 106 107 109
9.1
Notes to the Consolidated Statement of cash flows Contingent liabilities and contingent assets
3.2 3.3 3.4
Payables
171
Investments
9.2
Financial risk management
171 172 174 174 174 176 177 178 179 186 188
4.
Non-financial assets and liabilities
115 116
9.3 9.4 9.5 9.6 9.7
Leases
4.1
Goodwill and intangibles
Capital commitments
4.2
Recoverability of intangible assets and goodwill
Guarantees
117 119
New accounting standards
4.3
Provisions
Subsequent events
5.
Life insurance and investment contracts 121
Consolidated entity disclosure statement
5.1
Insurance and reinsurance contract accounting treatment Significant judgements and estimates in applying AASB 17
Directors’ declaration
122
Independent auditor’s report
5.2
Shareholders’ and note holders’ information
131 135
Directory
5.3
Insurance revenue and expenses
The Financial Report was authorised for issue by the Directors on 21 August 2024.
77
ClearView Wealth Limited
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