Consolidated statement of financial position
As at 30 June 2024
Consolidated
Company
30 June 2024 30 June 2023 $'000 $'000 $'000 $'000 $'000 30 June 2023 1 July 2022 30 June 2024
Note
Assets
Restated 1
Restated 1
Cash and cash equivalents
78,206
94,522 150,735
13,593
13,929
Investments Receivables
3.3 423,709 394,885 2,289,624 443,822 443,822
3.1
31,305
22,384
27,302
8,561
9,915
Assets held for sale Fixed interest deposits
8.5 1,870,549 1,926,893
—
— 11,956
22,911
22,897
2,897
— — —
— — —
Insurance contract assets Reinsurance contract assets
5.5
122,612
85,339 124,674
5.6 189,549 138,520 109,180
Deferred tax asset
2.7
48,922
46,633
47,766
3,100
291
Property, plant and equipment
711
647
468
— —
— —
Right-of-use assets
9.3 8.2
4,879
7,839
10,456 13,734 12,511 17,368
Investment in associate
— 13,440
— 13,440
Goodwill
4.1 4.1
4,011
4,011
— —
— —
Intangible assets
31,749
24,107
2,829,113 2,782,117 2,806,715 469,076 493,353
Total assets Liabilities Payables
3.2 2.7
11,782 5,953
21,561 12,550
21,123 1,425
4,313 5,953
2,486 12,550
Current tax liabilities
Liabilities directly associated with assets held for sale
8.5 1,870,347 1,908,908
—
— 18 — — — —
—
Provisions
4.3 9.3
5,377 5,577
7,834 8,598
6,119 11,160
28
Lease liabilities
— — — —
Insurance contract liabilities Reinsurance contract liabilities Life investment contract liabilities Liability to non-controlling interest in controlled unit trusts
5.5 459,981
330,232
319,912 18,078
5.6 5.4
9,971
7,897
312
325 1,295,378
—
— 645,612
—
—
Deferred tax liabilities
2.7 6.5
1,108
585
606
35
35
Borrowings
31,000 16,000 16,000 31,000 16,000
Subordinated debt
6.4 74,543
74,200 73,857
74,543
74,200
2,475,951 2,388,690 2,409,270 115,862 105,299 353,162 393,427 397,445 353,214 388,054
Total liabilities
Net assets
Equity Issued capital Retained losses
6.1
470,060 466,843 466,655 472,377 469,250
6.2 (122,304)
(80,108)
(75,772)
(126,334)
(111,647)
Share based payments reserve
6.2 6.2
5,406
6,692
6,562
3,089
4,285 26,166
Profit reserve Total equity
—
—
— 4,082
353,162 393,427 397,445 353,214 388,054
1 The comparative consolidated statement of financial position has been restated to reflect the retrospective application of AASB 17 Insurance Contracts. To be read in conjunction with the accompanying Notes.
79
ClearView Wealth Limited
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