IMF Bentham Limited Annual Report 2019

Statement of Changes in Equity for the year ended 30 June 2019 CONSOLIDATED Issued capital $’000 Share based payments reserve $’000 Foreign currency translation reserve $’000 Option premium reserve $’000 Convertible note reserve $’000 Fund equity reserve $’000 Retained earnings $’000 Total $’000 Non- controlling interests $’000 Total equity $’000 As at 1 July 2018 127,630 15,251 1,383 3,404 3,832 (7,760) 48,592 192,332 175,504 367,836 Profit for the year – – – – – – (36,098) (36,098) (50) (36,148) Other comprehensive income – – (1,810) – – – – (1,810) 12,533 10,723 Total Comprehensive Income for the Year – – (1,810) – – – (36,098) (37,908) 12,483 (25,425) Equity Transactions: Proceeds from shares issued 76,105 – – – – – – 76,105 – 76,105 Transaction costs associated with share issue, net of tax (766) – – – – – – (766) – (766) Share based payments 2,589 2,498 – – – – – 5,087 – 5,087 Contributions from non- controlling interests – – – – – – – – 121,844 121,844 Distributions to non- controlling interests – – – – – – – – (28,299) (28,299) Changes in the proportion of equity held by non-controlling interests – – – – – (15,905) – (15,905) 15,905 – Transaction costs – disposal of non- controlling interests, net of tax – – – – – – – – (885) (885) As at 30 June 2019 205,558 17,749 (427) 3,404 3,832 (23,665) 12,494 218,945 296,552 515,497 As at 1 July 2017 123,654 5,962 (4,644) 3,404 3,832 – 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 interests, net of tax – – – – – – – – (3,115) (3,115) As at 30 June 2018 127,630 15,251 1,383 3,404 3,832 (7,760) 48,592 192,332 175,504 367,836 The above Statement of Changes in Equity should be read in conjunction with the accompanying notes. 84