IMF Bentham Limited Annual Report 2019

Statement of Financial Position as at 30 June 2019 Consolidated Note 2019 $’000 2018 $’000 ASSETS Current Assets Cash and cash equivalents 12 226,460 160,231 Litigation contract and other receivables 16 16,866 25,690 Contract costs 17 939 – Other assets 18 1,901 1,411 Income tax receivable 1,116 5,455 Total Current Assets 247,282 192,787 Non-Current Assets Plant and equipment 19 1,112 1,332 Intangible assets 10 426,977 321,268 Contract costs 17 5,400 – Other assets 18 9,324 11,509 Deferred tax assets 6 18,848 12,355 Total Non-Current Assets 461,661 346,464 TOTAL ASSETS 708,943 539,251 LIABILITIES Current Liabilities Trade and other payables 20 23,992 18,047 Provisions 21 15,192 14,656 Debt securities 13 71,455 49,553 Other liabilities 915 658 Total Current Liabilities 111,554 82,914 Non-Current Liabilities Provisions 21 432 277 Debt securities 13 72,517 70,909 Deferred income tax liabilities 6 8,943 17,315 Total Non-Current Liabilities 81,892 88,501 TOTAL LIABILITIES 193,446 171,415 NET ASSETS 515,497 367,836 EQUITY Contributed equity 14 205,558 127,630 Reserves 15(b) 893 16,110 Retained earnings 15(a) 12,494 48,592 Equity attributable to equity holders of the parent 218,945 192,332 Non-controlling interests 26 296,552 175,504 TOTAL EQUITY 515,497 367,836 The above Statement of Financial Position should be read in conjunction with the accompanying notes. 82