Consolidated statement of changes in equity
For the year ended 30 June 2024
Attributable to the owners of the parent
Share based payments reserve
Retained earnings (losses)
Share capital
Consolidated
Note
$'000 $'000 $'000
$'000
466,655
6,562
7,881
481,098 (83,653) 397,445
Balance at 1 July 2022, as previously reported Impact of initial application of AASB 17
9.6
—
— (83,653)
466,655
6,562 (75,772)
Balance at 1 July 2022 (restated) Profit for the year (restated)
— —
— 8,884 — 8,884
8,884 8,884
Total comprehensive income for the year Recognition of share based payments 1 Transfer from accrued employee entitlements 2
— (166) — 435
— —
(166)
435
Dividend paid
— —
— (13,220)
(13,220)
ESP loans settled through dividend ESP shares vested/(forfeited) Balance at 30 June 2023 (restated)
199
— —
199
188
(338)
(150)
466,843
6,692 (80,108)
393,427 (12,449) (12,449)
6.1, 6.2
Profit for the year
— —
— (12,449) — (12,449)
Total comprehensive income for the year Recognition of share based payments 1 Transfer from accrued employee entitlements 3
— 305 — 490
— —
305 490
Dividend paid
195
— (29,747)
(29,552)
ESP loans settled through dividend ESP shares vested/(forfeited)
— 325
— — —
325 616
2,932
(2,316)
Shares released
90
(90)
—
470,060 5,406 (122,304)
353,162
Balance at 30 June 2024
6.1, 6.2
1 FY24, FY23, FY22 and FY21 Long Term Variable Remuneration (LTVR) 2 FY22 Deferred Short Term Variable Remuneration (STVR) 3 FY23 Deferred Short Term Variable Remuneration (STVR) To be read in conjunction with the accompanying Notes.
80
ClearView Annual Report 2024
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