IMF Bentham Limited Annual Report 2018

Statement of Changes in Equity for the year ended 30 June 2018 CONSOLIDATED Issued capital $’000 Share based payments reserve $’000 Foreign currency translation reserve $’000 Other capital reserves $’000 Retained earnings $’000 Total $’000 Non- controlling interest $’000 Total equity $’000 As at 1 July 2017 123,654 5,962 (4,644) 7,236 71,679 203,887 2,366 206,253 Profit for the year – – – – (11,017) (11,017) 3,170 (7,847) Other comprehensive income – – 6,027 – – 6,027 – 6,027 Total Comprehensive Income for the Year – – 6,027 – (11,017) (4,990) 3,170 (1,820) Equity Transactions: Dividend paid – – – – (12,070) (12,070) – (12,070) Share based payments – 9,289 – – – 9,289 – 9,289 Shares issued under the Dividend Reinvestment Plan 3,976 – – – – 3,976 – 3,976 Contributions from non-controlling interests – – – – – – 175,017 175,017 Distributions to non-controlling interests – – – – – – (9,694) (9,694) Changes in the proportion of equity held by non-controlling interests – – – (7,760) – (7,760) 7,760 – Transaction costs - disposal of non-controlling interest, net of tax – – – – – – (3,115) (3,115) As at 30 June 2018 127,630 15,251 1,383 (524) 48,592 192,332 175,504 367,836 As at 1 July 2016 119,122 658 288 7,236 74,084 201,388 – 201,388 Profit for the year – – – – 15,440 15,440 – 15,440 Other comprehensive income – – (4,932) – – (4,932) – (4,932) Total Comprehensive Income for the Year – – (4,932) – 15,440 10,508 – 10,508 Equity Transactions: Dividend paid – – – – (17,845) (17,845) – (17,845) Share based payments – 5,304 – – – 5,304 – 5,304 Shares issued under the Dividend Reinvestment Plan 4,532 – – – – 4,532 – 4,532 Contributions from non-controlling interests – – – – – – 7,209 7,209 Transaction costs - disposal of non-controlling interest – – – – – – (4,843) (4,843) As at 30 June 2017 123,654 5,962 (4,644) 7,236 71,679 203,887 2,366 206,253 The above Statement of Changes in Equity should be read in conjunction with the accompanying notes. Overview Directors’ Report Financial Report 6KareKolGer ,nIorPation 65 IMF Bentham Limited Annual Report 2018