$iren 2022 Q2 20-F

Concept	2022 Q2	2022	2021 Q2
Revenue	$59.04M	$59.04M	$10.43M
YoY Change	465.92%	465.92%	220.0%
Cost Of Revenue
YoY Change
Gross Profit
YoY Change
Gross Profit Margin
Selling, General & Admin	$39.61M	$39.61M	$8.843M
YoY Change	347.94%	347.94%	102.5%
% of Gross Profit
Research & Development
YoY Change
% of Gross Profit
Depreciation & Amortization	$7.741M	$7.741M	$1.677M
YoY Change	361.6%	361.6%	47.49%
% of Gross Profit
Operating Expenses	$58.57M	$56.93M	$11.14M
YoY Change	425.86%	411.1%	92.88%
Operating Profit
YoY Change
Interest Expense	-$417.4M	$5.343M	-$78.14M
YoY Change	434.13%	-106.84%	11579.67%
% of Operating Profit
Other Income/Expense, Net			$10.00K
YoY Change
Pretax Income	-$417.0M	-$417.0M	-$78.88M
YoY Change	428.71%	428.71%	2395.41%
Income Tax	$2.724M	$2.724M	$1.653M
% Of Pretax Income
Net Earnings	-$419.8M	-$419.8M	-$80.53M
YoY Change	421.24%	421.24%	2447.71%
Net Earnings / Revenue	-711.03%	-711.03%	-771.98%
Basic Earnings Per Share
Diluted Earnings Per Share	-$10.25M	-$10.25M	-$1.463M
COMMON SHARES
Basic Shares Outstanding
Diluted Shares Outstanding

Concept	2022 Q2	2022	2021 Q2
SHORT-TERM ASSETS
Cash & Short-Term Investments	$110.0M	$110.0M	$52.02M
YoY Change	111.42%	111.42%
Cash & Equivalents
Short-Term Investments
Other Short-Term Assets	$26.63M	$26.63M	$864.0K
YoY Change	2982.18%	2982.18%
Inventory
Prepaid Expenses
Receivables
Other Receivables
Total Short-Term Assets	$160.3M	$160.3M	$53.94M
YoY Change	197.11%	197.11%
LONG-TERM ASSETS
Property, Plant & Equipment	$248.8M	$248.8M	$23.16M
YoY Change	974.56%	974.56%
Goodwill	$634.0K		$659.0K
YoY Change	-3.79%		16.02%
Intangibles
YoY Change
Long-Term Investments
YoY Change
Other Assets	$160.8M	$160.8M	$101.5M
YoY Change	58.31%	58.31%
Total Long-Term Assets	$410.2M	$410.2M	$125.6M
YoY Change	226.64%	226.64%
TOTAL ASSETS
Total Short-Term Assets	$160.3M	$160.3M	$53.94M
Total Long-Term Assets	$410.2M	$410.2M	$125.6M
Total Assets	$570.5M	$570.5M	$179.5M
YoY Change	217.77%	217.77%	1451.21%
SHORT-TERM LIABILITIES
YoY Change
Accounts Payable	$18.81M	$13.23M	$1.118M
YoY Change	1582.74%	1717.31%
Accrued Expenses	$2.136M	$7.522M	$145.0K
YoY Change	1373.1%	866.84%
Deferred Revenue
YoY Change
Short-Term Debt	$0.00	$0.00	$0.00
YoY Change
Long-Term Debt Due	$60.48M	$60.48M	$96.03M
YoY Change	-37.02%	-37.02%
Total Short-Term Liabilities	$85.11M	$85.11M	$227.4M
YoY Change	-62.58%	-62.58%
LONG-TERM LIABILITIES
Long-Term Debt	$47.80M	$47.80M	$15.81M
YoY Change	202.32%	202.32%
Other Long-Term Liabilities
YoY Change
Total Long-Term Liabilities	$47.80M	$47.80M	$15.81M
YoY Change	202.32%	202.32%
TOTAL LIABILITIES
Total Short-Term Liabilities	$85.11M	$85.11M	$227.4M
Total Long-Term Liabilities	$47.80M	$47.80M	$15.81M
Total Liabilities	$133.1M	$133.1M	$245.4M
YoY Change	-45.76%	-45.76%	8806.64%
SHAREHOLDERS EQUITY
Retained Earnings
YoY Change
Common Stock
YoY Change
Preferred Stock
YoY Change
Treasury Stock (at cost)
YoY Change
Treasury Stock Shares
Shareholders Equity	$437.4M	$437.4M	-$65.86M
YoY Change
Total Liabilities & Shareholders Equity	$570.5M	$570.5M	$179.5M
YoY Change	217.77%	217.77%

Concept	2022 Q2	2022	2021 Q2
OPERATING ACTIVITIES
Net Income	-$419.8M	-$419.8M	-$80.53M
YoY Change	421.24%	421.24%	2447.71%
Depreciation, Depletion And Amortization	$7.741M	$7.741M	$1.677M
YoY Change	361.6%	361.6%	47.49%
Cash From Operating Activities	$8.731M	$21.56M	$2.067M
YoY Change	322.38%	885.24%	-243.24%
INVESTING ACTIVITIES
Capital Expenditures	-$40.40M	-$83.65M	-$8.538M
YoY Change	373.2%	606.42%	32.02%
Acquisitions
YoY Change
Other Investing Activities	-$41.79M	-$234.5M	-$85.41M
YoY Change	-51.06%	142.78%	35935.86%
Cash From Investing Activities	-$82.20M	-$318.1M	-$93.94M
YoY Change	-12.5%	193.42%	1301.3%
FINANCING ACTIVITIES
Cash Dividend Paid
YoY Change
Common Stock Issuance & Retirement, Net			$0.00
YoY Change			-100.0%
Debt Paid & Issued, Net
YoY Change
Cash From Financing Activities	40.80M	372.0M	124.1M
YoY Change	-67.11%	139.79%	1037.47%
NET CHANGE
Cash From Operating Activities	8.731M	21.56M	2.067M
Cash From Investing Activities	-82.20M	-318.1M	-93.94M
Cash From Financing Activities	40.80M	372.0M	124.1M
Net Change In Cash	-32.66M	75.48M	32.18M
YoY Change	-201.51%	54.28%	1066.22%
FREE CASH FLOW
Cash From Operating Activities	$8.731M	$21.56M	$2.067M
Capital Expenditures	-$40.40M	-$83.65M	-$8.538M
Free Cash Flow	$49.13M	$105.2M	$10.61M
YoY Change	363.3%	649.9%	111.09%

Frame	Concept Type	Concept / XBRL Key	Value
CY2022	dei	Amendment Flag AmendmentFlag	false
CY2022	dei	Current Fiscal Year End Date CurrentFiscalYearEndDate	--06-30
CY2022	dei	Document Fiscal Year Focus DocumentFiscalYearFocus	2022
CY2022	dei	Document Fiscal Period Focus DocumentFiscalPeriodFocus	FY
CY2022	dei	Entity Registrant Name EntityRegistrantName	Iris Energy Ltd
CY2022	dei	Entity Central Index Key EntityCentralIndexKey	0001878848
CY2022	dei	Auditor Name AuditorName	ArmaninoLLP
CY2021Q4	iren	Reverse Stock Split Conversion Ratio ReverseStockSplitConversionRatio	0.2
CY2021Q4	iren	Reverse Stock Split Conversion Ratio ReverseStockSplitConversionRatio	0.2
CY2021Q2	iren	Bitcoin On Hand BitcoinOnHand	0
CY2022	iren	Number Of Operating Segment NumberOfOperatingSegment	1
CY2022Q2	iren	Number Of Cash Generating Unit NumberOfCashGeneratingUnit	1
CY2021Q2	ifrs-full	Other Provisions OtherProvisions	0
CY2022	dei	Auditor Firm AuditorFirmId	32
CY2022	dei	Document Type DocumentType	20-F
CY2022	dei	Document Registration Statement DocumentRegistrationStatement	false
CY2022	dei	Document Annual Report DocumentAnnualReport	true
CY2022	dei	Document Period End Date DocumentPeriodEndDate	2022-06-30
CY2022	dei	Document Transition Report DocumentTransitionReport	false
CY2022	dei	Document Shell Company Report DocumentShellCompanyReport	false
CY2022	dei	Entity File Number EntityFileNumber	001-41072
CY2022	dei	Entity Incorporation State Country Code EntityIncorporationStateCountryCode	C3
CY2022	dei	Entity Address Address Line1 EntityAddressAddressLine1	Level 12
CY2022	dei	Entity Address Address Line2 EntityAddressAddressLine2	44 Market Street
CY2022	dei	Entity Address City Or Town EntityAddressCityOrTown	Sydney, NSW
CY2022	dei	Entity Address Postal Zip Code EntityAddressPostalZipCode	2000
CY2022	dei	Entity Address Country EntityAddressCountry	AU
CY2022	dei	Security12b Title Security12bTitle	Ordinary shares, no par value
CY2022	dei	Trading Symbol TradingSymbol	IREN
CY2022	dei	Security Exchange Name SecurityExchangeName	NASDAQ
CY2022	dei	Entity Well Known Seasoned Issuer EntityWellKnownSeasonedIssuer	No
CY2022	dei	Entity Voluntary Filers EntityVoluntaryFilers	No
CY2022	dei	Entity Current Reporting Status EntityCurrentReportingStatus	Yes
CY2022	dei	Entity Interactive Data Current EntityInteractiveDataCurrent	Yes
CY2022	dei	Entity Filer Category EntityFilerCategory	Non-accelerated Filer
CY2022	dei	Entity Emerging Growth Company EntityEmergingGrowthCompany	true
CY2022	dei	Entity Ex Transition Period EntityExTransitionPeriod	false
CY2022	dei	Icfr Auditor Attestation Flag IcfrAuditorAttestationFlag	false
CY2022	dei	Document Accounting Standard DocumentAccountingStandard	International Financial Reporting Standards
CY2022	dei	Entity Shell Company EntityShellCompany	false
CY2022	dei	Auditor Location AuditorLocation	Dallas, Texas
CY2022	ifrs-full	Revenue Revenue	59037000
CY2021	ifrs-full	Revenue Revenue	7898000
CY2020	ifrs-full	Revenue Revenue	2174000
CY2022	ifrs-full	Other Income OtherIncome	12000
CY2021	ifrs-full	Other Income OtherIncome	590000
CY2020	ifrs-full	Other Income OtherIncome	16000
CY2022	ifrs-full	Depreciation Expense DepreciationExpense	7741000
CY2021	ifrs-full	Depreciation Expense DepreciationExpense	1252000
CY2020	ifrs-full	Depreciation Expense DepreciationExpense	757000
CY2022	ifrs-full	Energy Transmission Charges EnergyTransmissionCharges	10978000
CY2021	ifrs-full	Energy Transmission Charges EnergyTransmissionCharges	2654000
CY2020	ifrs-full	Energy Transmission Charges EnergyTransmissionCharges	1306000
CY2022	ifrs-full	Employee Benefits Expense EmployeeBenefitsExpense	7448000
CY2021	ifrs-full	Employee Benefits Expense EmployeeBenefitsExpense	2221000
CY2020	ifrs-full	Employee Benefits Expense EmployeeBenefitsExpense	920000
CY2022	ifrs-full	Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets	13896000
CY2021	ifrs-full	Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets	805000
CY2020	ifrs-full	Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets	179000
CY2022	ifrs-full	Impairment Loss Recognised In Profit Or Loss ImpairmentLossRecognisedInProfitOrLoss	167000
CY2021	ifrs-full	Impairment Loss Recognised In Profit Or Loss ImpairmentLossRecognisedInProfitOrLoss	432000
CY2020	ifrs-full	Impairment Loss Recognised In Profit Or Loss ImpairmentLossRecognisedInProfitOrLoss	0
CY2022	ifrs-full	Losses On Disposals Of Noncurrent Assets LossesOnDisposalsOfNoncurrentAssets	0
CY2021	ifrs-full	Losses On Disposals Of Noncurrent Assets LossesOnDisposalsOfNoncurrentAssets	202000
CY2020	ifrs-full	Losses On Disposals Of Noncurrent Assets LossesOnDisposalsOfNoncurrentAssets	0
CY2022	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	6807000
CY2021	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	980000
CY2020	ifrs-full	Professional Fees Expense ProfessionalFeesExpense	521000
CY2022	ifrs-full	Other Expense By Nature OtherExpenseByNature	11705000
CY2021	ifrs-full	Other Expense By Nature OtherExpenseByNature	466000
CY2020	ifrs-full	Other Expense By Nature OtherExpenseByNature	183000
CY2022	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	307000
CY2021	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-524000
CY2020	ifrs-full	Profit Loss From Operating Activities ProfitLossFromOperatingActivities	-1676000
CY2022	ifrs-full	Finance Costs FinanceCosts	425441000
CY2021	ifrs-full	Finance Costs FinanceCosts	61175000
CY2020	ifrs-full	Finance Costs FinanceCosts	102000
CY2022	ifrs-full	Revenue From Interest RevenueFromInterest	79000
CY2021	ifrs-full	Revenue From Interest RevenueFromInterest	6000
CY2020	ifrs-full	Revenue From Interest RevenueFromInterest	3000
CY2022	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	8009000
CY2021	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	2542000
CY2020	ifrs-full	Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss	-367000
CY2022	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-417046000
CY2021	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-59151000
CY2020	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-2142000
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	2724000
CY2021	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	1239000
CY2020	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0
CY2022	ifrs-full	Profit Loss ProfitLoss	-419770000
CY2021	ifrs-full	Profit Loss ProfitLoss	-60390000
CY2020	ifrs-full	Profit Loss ProfitLoss	-2142000
CY2022	ifrs-full	Other Comprehensive Income Net Of Tax Exchange Differences On Translation OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation	-23553000
CY2021	ifrs-full	Other Comprehensive Income Net Of Tax Exchange Differences On Translation OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation	1313000
CY2020	ifrs-full	Other Comprehensive Income Net Of Tax Exchange Differences On Translation OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation	546000
CY2022	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	-23553000
CY2021	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	1313000
CY2020	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	546000
CY2022	ifrs-full	Comprehensive Income ComprehensiveIncome	-443323000
CY2021	ifrs-full	Comprehensive Income ComprehensiveIncome	-59077000
CY2020	ifrs-full	Comprehensive Income ComprehensiveIncome	-1596000
CY2022	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-10.2530
CY2021	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-2.9274
CY2020	ifrs-full	Basic Earnings Loss Per Share BasicEarningsLossPerShare	-0.1329
CY2022	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-10.2530
CY2021	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-2.9274
CY2020	ifrs-full	Diluted Earnings Loss Per Share DilutedEarningsLossPerShare	-0.1329
CY2022Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	109970000
CY2021Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	38990000
CY2020Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	1956000
CY2022Q2	ifrs-full	Other Current Receivables OtherCurrentReceivables	23654000
CY2021Q2	ifrs-full	Other Current Receivables OtherCurrentReceivables	793000
CY2020Q2	ifrs-full	Other Current Receivables OtherCurrentReceivables	331000
CY2022Q2	ifrs-full	Current Prepayments CurrentPrepayments	26630000
CY2021Q2	ifrs-full	Current Prepayments CurrentPrepayments	647000
CY2020Q2	ifrs-full	Current Prepayments CurrentPrepayments	283000
CY2022Q2	ifrs-full	Current Assets CurrentAssets	160254000
CY2021Q2	ifrs-full	Current Assets CurrentAssets	40430000
CY2020Q2	ifrs-full	Current Assets CurrentAssets	2570000
CY2022Q2	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	247562000
CY2021Q2	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	15935000
CY2020Q2	ifrs-full	Property Plant And Equipment PropertyPlantAndEquipment	8038000
CY2022Q2	ifrs-full	Rightofuse Assets RightofuseAssets	1253000
CY2021Q2	ifrs-full	Rightofuse Assets RightofuseAssets	1404000
CY2020Q2	ifrs-full	Rightofuse Assets RightofuseAssets	397000
CY2022Q2	ifrs-full	Goodwill Goodwill	634000
CY2021Q2	ifrs-full	Goodwill Goodwill	659000
CY2022Q2	ifrs-full	Liabilities Liabilities	133098000
CY2020Q2	ifrs-full	Goodwill Goodwill	568000
CY2022Q2	ifrs-full	Deferred Tax Assets DeferredTaxAssets	2235000
CY2021Q2	ifrs-full	Deferred Tax Assets DeferredTaxAssets	911000
CY2020Q2	ifrs-full	Deferred Tax Assets DeferredTaxAssets	0
CY2022Q2	ifrs-full	Noncurrent Prepayments NoncurrentPrepayments	158184000
CY2021Q2	ifrs-full	Noncurrent Prepayments NoncurrentPrepayments	75129000
CY2020Q2	ifrs-full	Noncurrent Prepayments NoncurrentPrepayments	0
CY2022Q2	ifrs-full	Other Noncurrent Assets OtherNoncurrentAssets	338000
CY2021Q2	ifrs-full	Other Noncurrent Assets OtherNoncurrentAssets	0
CY2020Q2	ifrs-full	Other Noncurrent Assets OtherNoncurrentAssets	0
CY2022Q2	ifrs-full	Noncurrent Assets NoncurrentAssets	410206000
CY2021Q2	ifrs-full	Noncurrent Assets NoncurrentAssets	94038000
CY2020Q2	ifrs-full	Noncurrent Assets NoncurrentAssets	9003000
CY2022Q2	ifrs-full	Assets Assets	570460000
CY2021Q2	ifrs-full	Assets Assets	134468000
CY2020Q2	ifrs-full	Assets Assets	11573000
CY2022Q2	ifrs-full	Shortterm Borrowings ShorttermBorrowings	60484000
CY2021Q2	ifrs-full	Shortterm Borrowings ShorttermBorrowings	71983000
CY2020Q2	ifrs-full	Shortterm Borrowings ShorttermBorrowings	1961000
CY2022Q2	ifrs-full	Current Derivative Financial Liabilities CurrentDerivativeFinancialLiabilities	0
CY2021Q2	ifrs-full	Current Derivative Financial Liabilities CurrentDerivativeFinancialLiabilities	96721000
CY2020Q2	ifrs-full	Current Derivative Financial Liabilities CurrentDerivativeFinancialLiabilities	0
CY2022Q2	ifrs-full	Current Tax Liabilities Current CurrentTaxLiabilitiesCurrent	1204000
CY2021Q2	ifrs-full	Current Tax Liabilities Current CurrentTaxLiabilitiesCurrent	533000
CY2020Q2	ifrs-full	Current Tax Liabilities Current CurrentTaxLiabilitiesCurrent	0
CY2022Q2	ifrs-full	Current Provisions For Employee Benefits CurrentProvisionsForEmployeeBenefits	2136000
CY2021Q2	ifrs-full	Current Provisions For Employee Benefits CurrentProvisionsForEmployeeBenefits	109000
CY2020Q2	ifrs-full	Current Provisions For Employee Benefits CurrentProvisionsForEmployeeBenefits	43000
CY2022Q2	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	18813000
CY2021Q2	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	1118000
CY2020Q2	ifrs-full	Trade And Other Current Payables TradeAndOtherCurrentPayables	751000
CY2022Q2	ifrs-full	Current Provisions CurrentProvisions	2469000
CY2021Q2	ifrs-full	Current Provisions CurrentProvisions	0
CY2020Q2	ifrs-full	Current Provisions CurrentProvisions	0
CY2022Q2	ifrs-full	Current Liabilities CurrentLiabilities	85106000
CY2021Q2	ifrs-full	Current Liabilities CurrentLiabilities	170464000
CY2020Q2	ifrs-full	Current Liabilities CurrentLiabilities	2755000
CY2022Q2	ifrs-full	Longterm Borrowings LongtermBorrowings	47803000
CY2021Q2	ifrs-full	Longterm Borrowings LongtermBorrowings	11840000
CY2020Q2	ifrs-full	Longterm Borrowings LongtermBorrowings	0
CY2022Q2	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	189000
CY2021Q2	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	1618000
CY2020Q2	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	0
CY2022Q2	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	47992000
CY2021Q2	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	13458000
CY2020Q2	ifrs-full	Noncurrent Liabilities NoncurrentLiabilities	0
CY2021Q2	ifrs-full	Liabilities Liabilities	183922000
CY2020Q2	ifrs-full	Liabilities Liabilities	2755000
CY2022Q2	ifrs-full	Issued Capital IssuedCapital	926581000
CY2021Q2	ifrs-full	Issued Capital IssuedCapital	10338000
CY2020Q2	ifrs-full	Issued Capital IssuedCapital	10338000
CY2022Q2	ifrs-full	Other Reserves OtherReserves	-6814000
CY2021Q2	ifrs-full	Other Reserves OtherReserves	2843000
CY2020Q2	ifrs-full	Other Reserves OtherReserves	725000
CY2022Q2	ifrs-full	Retained Earnings RetainedEarnings	-482405000
CY2021Q2	ifrs-full	Retained Earnings RetainedEarnings	-62635000
CY2020Q2	ifrs-full	Retained Earnings RetainedEarnings	-2245000
CY2022Q2	ifrs-full	Equity Equity	437362000
CY2021Q2	ifrs-full	Equity Equity	-49454000
CY2020Q2	ifrs-full	Equity Equity	8818000
CY2022Q2	ifrs-full	Equity And Liabilities EquityAndLiabilities	570460000
CY2021Q2	ifrs-full	Equity And Liabilities EquityAndLiabilities	134468000
CY2020Q2	ifrs-full	Equity And Liabilities EquityAndLiabilities	11573000
CY2019Q2	ifrs-full	Equity Equity	1745000
CY2020	ifrs-full	Profit Loss ProfitLoss	-2142000
CY2020	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	546000
CY2020	ifrs-full	Comprehensive Income ComprehensiveIncome	-1596000
CY2020	iren	Increase Decrease Through Contributions Of Equity Net Of Transaction Costs IncreaseDecreaseThroughContributionsOfEquityNetOfTransactionCosts	2394000
CY2020	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	179000
CY2020	iren	Conversion Of Simple Agreement For Future Equity Notes ConversionOfSimpleAgreementForFutureEquityNotes	4163000
CY2020	iren	Increase Decrease Through Shares Issued As Part Of Business Combination IncreaseDecreaseThroughSharesIssuedAsPartOfBusinessCombination	1933000
CY2020Q2	ifrs-full	Equity Equity	8818000
CY2020Q2	ifrs-full	Equity Equity	8818000
CY2021	ifrs-full	Profit Loss ProfitLoss	-60390000
CY2021	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	1313000
CY2021	ifrs-full	Comprehensive Income ComprehensiveIncome	-59077000
CY2021	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	805000
CY2021Q2	ifrs-full	Equity Equity	-49454000
CY2021Q2	ifrs-full	Equity Equity	-49454000
CY2022	ifrs-full	Profit Loss ProfitLoss	-419770000
CY2022	ifrs-full	Other Comprehensive Income OtherComprehensiveIncome	-23553000
CY2022	ifrs-full	Comprehensive Income ComprehensiveIncome	-443323000
CY2022	ifrs-full	Increase Decrease Through Sharebased Payment Transactions IncreaseDecreaseThroughSharebasedPaymentTransactions	13896000
CY2022	ifrs-full	Issue Of Equity IssueOfEquity	220683000
CY2022	ifrs-full	Increase Decrease Through Conversion Of Convertible Instruments IncreaseDecreaseThroughConversionOfConvertibleInstruments	695383000
CY2022	iren	Increase Decrease Through Share Based Payment Transactions Advance Prepayments IncreaseDecreaseThroughShareBasedPaymentTransactionsAdvancePrepayments	177000
CY2022Q2	ifrs-full	Equity Equity	437362000
CY2022	ifrs-full	Receipts From Sales Of Goods And Rendering Of Services ReceiptsFromSalesOfGoodsAndRenderingOfServices	59037000
CY2021	ifrs-full	Receipts From Sales Of Goods And Rendering Of Services ReceiptsFromSalesOfGoodsAndRenderingOfServices	7898000
CY2020	ifrs-full	Receipts From Sales Of Goods And Rendering Of Services ReceiptsFromSalesOfGoodsAndRenderingOfServices	2174000
CY2022	ifrs-full	Payments To Suppliers For Goods And Services And To And On Behalf Of Employees PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees	32231000
CY2021	ifrs-full	Payments To Suppliers For Goods And Services And To And On Behalf Of Employees PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees	6400000
CY2020	ifrs-full	Payments To Suppliers For Goods And Services And To And On Behalf Of Employees PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees	3180000
CY2022	ifrs-full	Cash Flows From Used In Operations CashFlowsFromUsedInOperations	26806000
CY2021	ifrs-full	Cash Flows From Used In Operations CashFlowsFromUsedInOperations	1498000
CY2020	ifrs-full	Cash Flows From Used In Operations CashFlowsFromUsedInOperations	-1006000
CY2022	ifrs-full	Interest Received Classified As Operating Activities InterestReceivedClassifiedAsOperatingActivities	4000
CY2021	ifrs-full	Interest Received Classified As Operating Activities InterestReceivedClassifiedAsOperatingActivities	6000
CY2020	ifrs-full	Interest Received Classified As Operating Activities InterestReceivedClassifiedAsOperatingActivities	3000
CY2022	ifrs-full	Other Inflows Outflows Of Cash Classified As Operating Activities OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities	0
CY2021	ifrs-full	Other Inflows Outflows Of Cash Classified As Operating Activities OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities	590000
CY2020	ifrs-full	Other Inflows Outflows Of Cash Classified As Operating Activities OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities	16000
CY2022	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities	5253000
CY2021	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities	333000
CY2020	ifrs-full	Interest Paid Classified As Operating Activities InterestPaidClassifiedAsOperatingActivities	0
CY2022	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	21557000
CY2021	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	1761000
CY2020	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	-987000
CY2022	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	83654000
CY2021	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	7300000
CY2020	ifrs-full	Purchase Of Property Plant And Equipment Classified As Investing Activities PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	3914000
CY2022	ifrs-full	Purchase Of Mining Assets PurchaseOfMiningAssets	210593000
CY2021	ifrs-full	Purchase Of Mining Assets PurchaseOfMiningAssets	73815000
CY2020	ifrs-full	Purchase Of Mining Assets PurchaseOfMiningAssets	0
CY2022	iren	Payments For Right Of Use Assets PaymentsForRightOfUseAssets	0
CY2021	iren	Payments For Right Of Use Assets PaymentsForRightOfUseAssets	0
CY2020	iren	Payments For Right Of Use Assets PaymentsForRightOfUseAssets	160000
CY2022	ifrs-full	Cash Advances And Loans Made To Related Parties CashAdvancesAndLoansMadeToRelatedParties	22038000
CY2021	ifrs-full	Cash Advances And Loans Made To Related Parties CashAdvancesAndLoansMadeToRelatedParties	250000
CY2020	ifrs-full	Cash Advances And Loans Made To Related Parties CashAdvancesAndLoansMadeToRelatedParties	149000
CY2022	iren	Advances And Loans Made To Related Parties AdvancesAndLoansMadeToRelatedParties	1870000
CY2021	iren	Advances And Loans Made To Related Parties AdvancesAndLoansMadeToRelatedParties	0
CY2020	iren	Advances And Loans Made To Related Parties AdvancesAndLoansMadeToRelatedParties	0
CY2022	ifrs-full	Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	40000
CY2021	ifrs-full	Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	2000
CY2020	ifrs-full	Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities	0
CY2022	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-318115000
CY2021	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-81363000
CY2020	ifrs-full	Cash Flows From Used In Investing Activities CashFlowsFromUsedInInvestingActivities	-4223000
CY2022	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	0
CY2021	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	0
CY2020	ifrs-full	Proceeds From Issuing Shares ProceedsFromIssuingShares	2684000
CY2022	ifrs-full	Proceeds From Issuing Other Equity Instruments ProceedsFromIssuingOtherEquityInstruments	107845000
CY2021	ifrs-full	Proceeds From Issuing Other Equity Instruments ProceedsFromIssuingOtherEquityInstruments	105662000
CY2020	ifrs-full	Proceeds From Issuing Other Equity Instruments ProceedsFromIssuingOtherEquityInstruments	4163000
CY2022	ifrs-full	Payments For Share Issue Costs PaymentsForShareIssueCosts	4212000
CY2021	ifrs-full	Payments For Share Issue Costs PaymentsForShareIssueCosts	0
CY2020	ifrs-full	Payments For Share Issue Costs PaymentsForShareIssueCosts	290000
CY2022	iren	Advance Payment In Relation To Share Based Payments AdvancePaymentInRelationToShareBasedPayments	0
CY2021	iren	Advance Payment In Relation To Share Based Payments AdvancePaymentInRelationToShareBasedPayments	0
CY2020	iren	Advance Payment In Relation To Share Based Payments AdvancePaymentInRelationToShareBasedPayments	-168000
CY2022	ifrs-full	Proceeds From Borrowings Classified As Financing Activities ProceedsFromBorrowingsClassifiedAsFinancingActivities	65200000
CY2021	ifrs-full	Proceeds From Borrowings Classified As Financing Activities ProceedsFromBorrowingsClassifiedAsFinancingActivities	17084000
CY2020	ifrs-full	Proceeds From Borrowings Classified As Financing Activities ProceedsFromBorrowingsClassifiedAsFinancingActivities	0
CY2022	ifrs-full	Repayments Of Borrowings Classified As Financing Activities RepaymentsOfBorrowingsClassifiedAsFinancingActivities	12120000
CY2021	ifrs-full	Repayments Of Borrowings Classified As Financing Activities RepaymentsOfBorrowingsClassifiedAsFinancingActivities	2118000
CY2020	ifrs-full	Repayments Of Borrowings Classified As Financing Activities RepaymentsOfBorrowingsClassifiedAsFinancingActivities	0
CY2022	iren	Proceeds Net Of Underwriting Fees From Initial Public Offering ProceedsNetOfUnderwritingFeesFromInitialPublicOffering	215331000
CY2021	iren	Proceeds Net Of Underwriting Fees From Initial Public Offering ProceedsNetOfUnderwritingFeesFromInitialPublicOffering	0
CY2020	iren	Proceeds Net Of Underwriting Fees From Initial Public Offering ProceedsNetOfUnderwritingFeesFromInitialPublicOffering	0
CY2022	ifrs-full	Payments For Debt Issue Costs PaymentsForDebtIssueCosts	0
CY2021	ifrs-full	Payments For Debt Issue Costs PaymentsForDebtIssueCosts	2569000
CY2020	ifrs-full	Payments For Debt Issue Costs PaymentsForDebtIssueCosts	0
CY2022	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	6000
CY2021	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	34000
CY2020	ifrs-full	Payments Of Lease Liabilities Classified As Financing Activities PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities	0
CY2022	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	372038000
CY2021	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	118025000
CY2020	ifrs-full	Cash Flows From Used In Financing Activities CashFlowsFromUsedInFinancingActivities	6725000
CY2022	ifrs-full	Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges	75480000
CY2021	ifrs-full	Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges	38423000
CY2020	ifrs-full	Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges	1515000
CY2021Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	38990000
CY2020Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	1956000
CY2019Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	83000
CY2022	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	-4500000
CY2021	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	-1389000
CY2020	ifrs-full	Effect Of Exchange Rate Changes On Cash And Cash Equivalents EffectOfExchangeRateChangesOnCashAndCashEquivalents	358000
CY2022Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	109970000
CY2021Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	38990000
CY2020Q2	ifrs-full	Cash And Cash Equivalents CashAndCashEquivalents	1956000
CY2021Q4	ifrs-full	Proceeds From Issue Of Ordinary Shares ProceedsFromIssueOfOrdinaryShares	231538468
CY2022	ifrs-full	Disclosure Of Summary Of Significant Accounting Policies Explanatory DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 2. </span><span style="color: rgb(0, 0, 0);"> Significant accounting policies</span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The principal accounting policies adopted in the preparation of the consolidated financial statements are set out below.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Going concern</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has determined there is material uncertainty that may cast significant doubt on the Group’s ability to continue as a going concern but has concluded it is appropriate to prepare the consolidated financial statements on a going concern basis which contemplates continuity of normal business activities, the realization of assets and settlement of liabilities in the ordinary course of business. The operating cashflows generated by the Group are inherently linked to several key uncertainties and risks including, but not limited to, volatility associated with the economics of Bitcoin mining and the ability of the Group to execute its business plan.</div> <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">For the year ended 30 June 2022, the Group incurred a loss after tax of $419,770,000 (2021: $60,390,000) and net operating cash inflows of $21,557,000 (2021: $1,761,000). As at 30 June 2022, the Group had net current assets of $75,148,000 (2021: net current liabilities of $130,034,000) and net assets of $437,362,000 (2021: net liabilities of $49,454,000).</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">As further background, the Group’s miners are designed specifically to mine Bitcoin and its future success will depend in a large part upon the value of Bitcoin, and any sustained decline in Bitcoin’s value could adversely affect the business and results of operations. Specifically, the revenues from Bitcoin mining operations are predominantly based upon two factors: (i) the number of Bitcoin rewards that are successfully mined and (ii) the value of Bitcoin. A continued decline in the market price of Bitcoin, an increase in the difficulty of Bitcoin mining, changes in the regulatory environment and/or adverse changes in other inherent risks would significantly negatively impact the Group’s operations. Due to the volatility of the Bitcoin price and the effects of possible changes in the other aforementioned factors, there can be no guarantee that future mining operations will be profitable.</div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The strategy to mitigate these risks and uncertainties is to execute a business plan aimed at continued security, operational efficiency, revenue growth, improving overall mining profit, managing operating expenses and working capital requirements, maintaining capital expenditure optionality, and securing additional financing, as needed, through one or more debt and/or equity capital raisings.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group can wind down its operations (including not acquiring any additional mining hardware and/or incurring the associated infrastructure growth capital expenditure) in the event of unfavourable pricing in Bitcoin. The continuing viability of the Group and its ability to continue as a going concern and meet its debts and commitments as they fall due are therefore significantly dependent upon several factors. These factors have been considered in preparing a cash flow forecast over the next 12 months to consider the going concern of the Group. The key considerations include:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">A base case scenario assuming current Bitcoin prices and global hashrate for the next 12 months, which has been considered at various bitcoin and hashrate scenarios;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">The completion of key construction projects including the commissioning of the 50MW site at Prince George, British Columbia, an additional 30MW at Mackenzie, British Columbia (currently 50MW capacity) and energization at Childress, Texas;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">As at 30 June 2022, the Group held $158,184,000 in prepayments made to Bitmain Technologies Limited (‘Bitmain’) for future mining hardware deliveries. $30,127,000 of this prepayment balance relates to a portion of deliveries assumed to increase the Group’s operating capacity to 4.3 EH/s by the end of the quarter ending 31 December 2022;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">On 1 August 2022, the Group announced that it had reached agreement with Bitmain to ship an additional 1.7 EH/s of miners, which is assumed to increase the Group’s operating capacity to 6.0 EH/s before the end of the fiscal year 2023. The agreement utilizes $46,006,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup> of prepayments, along with $5,869,000 of cash on hand. This additional 1.7 EH/s is now fully paid for by the Group (excluding shipping and taxes). Refer to Note 34 for further information;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">Utilization of the remaining $82,051,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup> of prepayments, and the timing and volume of any additional future miner deliveries (i.e. beyond the 6.0 EH/s outlined above) continue to be subject to ongoing discussions with Bitmain. For the purposes of this going concern assessment, the Group does not currently expect to make upcoming payments under the relevant contract with Bitmain; and</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">The Group does not currently have any corporate level debt outstanding. For the purposes of this going concern assessment, all existing limited-recourse financing facilities are assumed to be repaid in line with the contractual terms.</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These key assumptions have been considered using a range of historic Bitcoin price and global hashrate scenarios. The Group aims to maintain a degree of flexibility in both operating and capital expenditure cashflow management where it practicably makes sense, including ongoing internal cashflow monitoring and projection analysis performed to identify potential liquidity risks arising and to be able to respond accordingly.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">As a result, the Group has concluded there is material uncertainty related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern and, therefore, that it may be unable to realize its assets and discharge its liabilities in the normal course of business. However, the Group considers that it will be successful in the above matters and will have adequate cash reserves to enable it to meet its obligations for at least one year from the date of approval of the consolidated financial statements, and, accordingly, has prepared the consolidated financial statements on a going concern basis.</div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div><br/> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; font-style: italic; color: rgb(0, 0, 0);"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div> <span style="color: rgb(0, 0, 0);"> </span></td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic;">The cash payment made by the Canadian subsidiary of the Group was $46,670,000. The retranslated balance of the prepayment as at 30 June 2022 is $46,006,000.</div> </td> </tr> </table> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic;">The cash payment made by the Canadian subsidiary of the Group was $83,340,000. The retranslated balance of the prepayment as at 30 June 2022 is $82,051,000.</div> </td> </tr> </table> </div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Basis of preparation</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (‘IFRS’) as issued by the International Accounting Standards Board (‘IASB’).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Historical cost convention</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The consolidated financial statements have been prepared under the historical cost convention, except for the revaluation of financial assets and liabilities at fair value through profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Critical accounting estimates</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The preparation of the consolidated financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in note 3.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Principles of consolidation</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The consolidated financial statements incorporate the assets and liabilities of all subsidiaries of Iris Energy Limited as at 30 June 2022 and 30 June 2021 and the results of all subsidiaries for the years ended 30 June 2022, 30 June 2021, and 30 June 2020.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Subsidiaries are all those entities over which the Group has control (as listed in note 28). The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date that control ceases.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Intercompany transactions, balances and unrealized gains on transactions between entities in the Group are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of the impairment of the asset transferred. Accounting policies of subsidiaries align to the policies adopted by the Group.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The acquisition of subsidiaries is accounted for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest acquired is recognized directly in equity attributable to the parent.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Where the Group loses control over a subsidiary, it derecognizes the assets including goodwill, liabilities and non-controlling interest in the subsidiary, together with any cumulative translation differences recognized in equity. The Group recognizes the fair value of the consideration received and the fair value of any investment retained together with any gain or loss in profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Operating segments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Operating segments are presented using the ‘management approach’, where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (‘CODM’). The CODM is responsible for the allocation of resources to operating segments and assessing their performance.</div> <div> <span style="color: rgb(0, 0, 0);"> </span></div> <div><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"> <br/> </span> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Functional and presentation currency</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Directors have elected to change the Group’s presentation currency from Australian dollars (‘A$’) to United States dollars (‘$’, ‘US$’ or ‘US dollars’) effective from 1 July 2021. The change in presentation currency is a voluntary change which is accounted for retrospectively. All other accounting policies are consistent with those adopted in the annual financial report for the year ended 30 June 2021. The consolidated financial statements have been restated to US dollars using the procedures outlined below:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Statement of profit or loss and other comprehensive income and statement of cash flows for each Group entity have been consolidated into US dollars using average foreign currency rates prevailing for the relevant period.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Assets and liabilities in the consolidated statement of financial position have been translated into US dollars at the closing foreign currency rates on the relevant balance sheet dates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">The equity section of the consolidated statement of financial position, including foreign currency translation reserve, accumulated losses, issued capital and the other reserves, have been translated into US dollars using historical rates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Earnings per share and dividend disclosures have also been restated to US dollars to reflect the change in presentation currency.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The functional currency of the Parent Entity is Australian dollars, whilst the presentation currency of the Group is now in US dollars. Some subsidiaries have a functional currency other than Australian dollars, which is translated to the presentation currency.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Transactions in currencies other than an entity’s functional currency are initially recorded in the functional currency by applying the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in currencies other than an entity’s functional currency are retranslated at the foreign exchange rate ruling at the reporting date. Foreign exchange differences arising on translation are recognized in the statement of profit and loss.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Non-monetary assets and liabilities that are measured in terms of historical cost in currencies other than an entity’s functional currency are translated using the exchange rate at the date of the initial transaction.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Foreign operations</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The assets and liabilities of foreign operations are translated into US dollars using the relevant exchange rates at the reporting date. The revenues and expenses of foreign operations are translated into US dollars using the average exchange rates, which approximate the rates at the dates of the transactions, for the period. All resulting foreign exchange differences are recognized in other comprehensive income/(loss) through the foreign currency translation reserve in equity.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The foreign currency translation reserve is recognized in profit or loss when the foreign operation or net investment is disposed of.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Revenue and other income recognition</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes revenue and other income as follows:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Revenue from contracts with customers</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenue is recognized at an amount that reflects the consideration to which the Group is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the Group: identifies the contract with a customer; identifies the performance obligations in the contract; determines the transaction price which takes into account estimates of variable consideration and the time value of money; allocates the transaction price to the separate performance obligations on the basis of the relative stand-alone selling price of each distinct good or service to be delivered; and recognizes revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services promised.</div> <div><br/> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group operates data center infrastructure supporting the verification and validation of Bitcoin blockchain transactions in exchange for Bitcoin, referred to as Bitcoin<span style="font-weight: bold;"> </span>mining. The Group has entered into arrangements with mining pools, whereby computing power is directed to the mining pools in exchange for non-cash consideration in the form of Bitcoin. The provision of computing power is the only performance obligation in the contract with the mining pool operators.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In certain mining pools that, the Group participated in during the year ended 30 June 2020, the amount of reward for computing power depends on the pool’s success in mining blocks. In this type of pool, the total Bitcoin mined by the pool is distributed daily to the pool participant’s, net of the fees of the mining pool operator.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In other pools that, the Group participated in during the years ended 30 June 2020, 30 June 2021 and 30 June 2022, the Group is not directly exposed to the pool’s success in mining blocks. The Group is rewarded in Bitcoin for the hashrate it contributes to these mining pools. The reward for the hashrate contributed by the Group is based on the current network difficulty and global daily revenues from transaction fees, less mining pool fees.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue comprises of the block reward and transaction fees bundled together in a gross daily deposit of Bitcoin into the Group’s exchange wallet. Bitcoin received from the mining pool operator are remitted to the pool participants’ wallets net of the fees of the mining pool operator. The mining pool operator fees are reflected in the quantity of Bitcoin received by the Group and recorded as a reduction in Bitcoin mining revenue.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group measures the non-cash consideration received at the fair market value of the Bitcoin received. Management estimates fair value, on a daily basis, as the quantity of Bitcoin received multiplied by the price quoted on www.coinmarketcap.com (‘Coinmarketcap’) on the day it was received. Management considers the prices quoted on Coinmarketcap to be a level 1 input under IFRS 13 Fair Value Measurement. The Group did not hold any Bitcoin on hand as at 30 June 2022 (30 June 2021: <span style="-sec-ix-hidden:Fact_865a6e0637bb4cfe8e7855e499cede05">Nil</span>).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Other income</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other income is recognized when it is received or when the right to receive payment is established.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Income tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The income tax expense for the period is the tax payable on that period’s taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognized for prior periods, where applicable.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are recognized for temporary differences at the tax rates expected to be applied when the assets are recovered or liabilities are settled, based on those tax rates that are enacted or substantively enacted, except for:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the deferred income tax asset or liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and that, at the time of the transaction, affects neither the accounting nor taxable profits; or</div> </td> </tr> </table> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the taxable temporary difference is associated with interests in subsidiaries, associates or joint ventures, and the timing of the reversal can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.</div> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets are recognized for deductible temporary difference only if the Group considers it probable that future taxable amounts will be available to utilize those temporary differences and losses.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The carrying amount of recognized and unrecognized deferred tax assets are reviewed at each reporting date. Deferred tax assets recognized are reduced to the extent that it is no longer probable that future taxable profits will be available for the carrying amount to be recovered. Previously unrecognized deferred tax assets are recognized to the extent that it is probable that there are future taxable profits available to recover the asset.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax assets against current tax liabilities and deferred tax assets against deferred tax liabilities; and they relate to the same taxable authority on either the same taxable entity or different taxable entities which intend to settle simultaneously.</div> <div> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Uncertainties exist with respect to the interpretation of complex tax regulations, changes in tax laws, and the amount and timing of future taxable income. These uncertainties may require management to adjust expectations based on changes in circumstances, which may impact the amount of deferred tax assets and deferred tax liabilities recognized in the statement of financial position and the amount of other tax losses and temporary differences not recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may require adjustment, resulting in a corresponding credit or charge to the consolidated statement of profit or loss and other comprehensive income/(loss).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Current and non-current classification</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets and liabilities are presented in the consolidated statement of financial position based on current and non-current classification.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An asset is classified as current when it is either expected to be realized or intended to be sold or consumed in the Group’s normal operating cycle; it is held primarily for the purpose of trading; it is expected to be realized within 12 months after the reporting period; or the asset is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. All other assets are classified as non-current.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A liability is classified as current when it is either expected to be settled in the Group’s normal operating cycle; it is held primarily for the purpose of trading; it is due to be settled within 12 months after the reporting period; or there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period. All other liabilities are classified as non-current. Deferred tax assets and liabilities are always classified as non-current.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Other receivables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other receivables are recognized at amortized cost, less any allowance for expected credit losses.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets are initially measured at fair value. Transaction costs are included as part of the initial measurement, except for financial assets at fair value through profit or loss. Such assets are subsequently measured at either amortized cost or fair value depending on their classification. Classification is determined based on both the business model within which such assets are held and the contractual cash flow characteristics of the financial asset unless an accounting mismatch is being avoided.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Financial assets are derecognized when the rights to receive cash flows have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. When there is no reasonable expectation of recovering part or all of a financial asset, its carrying value is written off.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Financial assets at amortized cost</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A financial asset is measured at amortized cost only if both of the following conditions are met: (i) it is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and (ii) the contractual terms of the financial asset represent contractual cash flows that are solely payments of principal and interest.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes a loss allowance for expected credit losses on financial assets which are either measured at amortized cost or fair value through other comprehensive income. The measurement of the loss allowance depends upon the Group’s assessment at the end of each reporting period as to whether the financial instrument’s credit risk has increased significantly since initial recognition, based on reasonable and supportable information that is available, without undue cost or effort to obtain.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Where there has not been a significant increase in exposure to credit risk since initial recognition, a 12-month expected credit loss allowance is estimated. This represents a portion of the asset’s lifetime expected credit losses that is attributable to a default event that is possible within the next 12 months. Where a financial asset has become credit impaired or where it is determined that credit risk has increased significantly, the loss allowance is based on the asset’s lifetime expected credit losses. The amount of expected credit loss recognized is measured on the basis of the probability weighted present value of anticipated cash shortfalls over the life of the instrument discounted at the original effective interest rate.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment is stated at historical cost less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of the items.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Depreciation is calculated on a straight-line basis to write off the net cost of each item of property, plant and equipment (excluding land) over their expected useful lives as follows:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);"> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Buildings</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">20 years<br/> </div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Plant and equipment</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">3-7 years</div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Mining hardware</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">4 years<br/> </div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each reporting date.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An item of property, plant and equipment is derecognized upon disposal or when there is no future economic benefit to the Group. Gains and losses between the carrying amount and the disposal proceeds are taken to profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets under construction consist of capitalized site preparation fees and buildings (including data centers) currently being built. Assets under construction are not depreciated until they are available for use. Once an asset becomes available for use, it is transferred to another category within property, plant and equipment and depreciated over its useful economic life.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Mining hardware includes both installed hardware units and units that have been delivered but are in storage, yet to be installed. Depreciation of mining hardware commences once units are onsite and available for use.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Repair and maintenance costs incurred in connection with planned major maintenance activities are expensed to ‘other expenses’ in profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Leases</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A right-of-use asset is recognized at the commencement date of a lease. The right-of-use asset is measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of the right-of-use assets includes the amount of the lease liability recognized, adjusted for, as applicable, any lease payments made at or before the commencement date net of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="color: rgb(0, 0, 0); text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of the lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amount expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In calculating the present value of the lease payments, the Group uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. Variable lease payments that depend on an index or rate are included in the lease liability, measured using the index or rate as at the date of recognition. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group has applied judgement to determine the lease term for contracts which include renewal and termination options.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goodwill</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Goodwill arises on the acquisition of a business. Goodwill is not amortized. Instead, goodwill is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Impairment losses on goodwill are taken to profit or loss and are not subsequently reversed.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">At the end of the reporting period, property, plant and equipment, goodwill and right-of-use assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or cash generating units) is estimated and compared with its carrying amount. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount, where the recoverable amount is the higher of an asset’s fair value less costs of disposal (‘FVLCOD’) or the value in use (‘VIU’). In assessing FVLCOD or VIU, the estimated future cash flows of the asset are discounted to their present value using a discount rate that reflects the risks specific to the asset or the cash-generating unit (‘CGU’) to which the asset belongs and relevant market assessments. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGU).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Trade and other payables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature, they are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Borrowings</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Loans and borrowings are initially recognized at the fair value of the consideration received, net of transaction costs. They are subsequently measured at amortized cost using the effective interest method.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments (SAFE and convertible notes)</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments are separated into the host liability and embedded derivative components based on the terms of the agreement. On issuance, the liability component of the hybrid financial instrument is initially recognized at the fair value of a similar liability that does not have an equity conversion option. The embedded derivative component is initially recognized at fair value and changes in the fair value are recorded in profit or loss. The host debt is carried at amortized cost using the effective interest method until it is extinguished on conversion or redemption. Any directly attributable transaction costs are allocated to the liability and embedded derivative components in proportion to their initial carrying amount.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">De-recognition of financial liabilities</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group de-recognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Finance costs</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Finance costs attributable to qualifying assets are capitalized as part of the asset. All other finance costs are expensed using the effective interest rate method.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Provisions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Provisions are recognized when the Group has a present (legal or constructive) obligation as a result of a past event, it is probable the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. If the time value of money is material, provisions are discounted using a current pre-tax rate specific to the liability. The increase in the provision resulting from the passage of time is recognized as a finance cost.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Employee benefits</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Short-term employee benefits</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Liabilities for wages and salaries, including non-monetary benefits, annual leave and long service leave expected to be settled wholly within 12 months of the reporting date are measured at the amounts expected to be paid when the liabilities are settled.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Share-based payments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Equity-settled share-based compensation benefits are provided to employees. Equity-settled transactions are awards of shares, or options over shares and restricted stock units, that are provided to employees in exchange for the rendering of services.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using the Black-Scholes-Merton option pricing model and Monte-Carlo simulations which take into account the exercise price, the term of the option, the impact of dilution, the share price at grant date, expected price volatility of the underlying share, the expected dividend yield and the risk-free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the Group receives the services that entitle the employees to receive payment.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is recognized as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognized in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognized in previous periods.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">If equity-settled awards are modified, as a minimum, an expense is recognized as if the modification has not been made. An additional expense is recognized, over the remaining vesting period, for any modification that increases the total fair value of the share-based compensation benefit as at the date of modification.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Fair value measurement</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">When an asset or liability, financial or non-financial, is measured at fair value for recognition or disclosure purposes, the fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; and assumes that the transaction will take place either: in the principal market; or in the absence of a principal market, in the most advantageous market.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Fair value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming they act in their economic best interests. For non-financial assets, the fair value measurement is based on its highest and best use. Valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, are used, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets and liabilities measured at fair value are classified into three levels, using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. Classifications are reviewed at each reporting date and transfers between levels are determined based on a reassessment of the lowest level of input that is significant to the fair value measurement.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">For recurring and non-recurring fair value measurements, external valuers may be used when internal expertise is either not available or when the valuation is deemed to be significant. External valuers are selected based on market knowledge and reputation. Where there is a significant change in fair value of an asset or liability from one period to another, an analysis is undertaken, which includes a verification of the major inputs applied in the latest valuation and a comparison, where applicable, with external sources of data.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Issued capital</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Earnings per share</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share is calculated by dividing the profit attributable to the owners of Iris Energy Limited, excluding any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted for any bonus elements in ordinary shares issued during the financial year. The weighted average number of shares is also adjusted for any ordinary shares to be issued under mandatorily convertible instruments issued by the Group (SAFE see note 17).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goods and Services Tax (‘GST’) and other similar taxes</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenues, expenses and assets are recognized net of the amount of associated GST, unless the GST incurred is not recoverable from the tax authority. In this case it is recognized as part of the cost of the acquisition of the asset or as part of the expense.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the tax authority is included in other receivables or other payables in the statement of financial position.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the tax authority, are presented as operating cash flows.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the tax authority.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Rounding of amounts</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Amounts in this report have been rounded off to the nearest thousand dollars, or, in certain cases, to the nearest dollar.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">New or amended Accounting Standards and Interpretations adopted</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has adopted all of the new or amended IFRS and Interpretations as issued by IASB that are mandatory for the current reporting period. These new standards did not have a material impact on the Group.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted. The Group believes that the impact of recently issued standards or amendments to existing standards that are not yet effective will not have a material impact on the Group’s consolidated financial statements.</div>
CY2022	ifrs-full	Profit Loss ProfitLoss	-419770000
CY2021	ifrs-full	Profit Loss ProfitLoss	-60390000
CY2022	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	21557000
CY2021	ifrs-full	Cash Flows From Used In Operating Activities CashFlowsFromUsedInOperatingActivities	1761000
CY2022Q2	ifrs-full	Current Assets Liabilities CurrentAssetsLiabilities	75148000
CY2021Q2	ifrs-full	Current Assets Liabilities CurrentAssetsLiabilities	-130034000
CY2022Q2	ifrs-full	Net Assets Liabilities NetAssetsLiabilities	437362000
CY2021Q2	ifrs-full	Net Assets Liabilities NetAssetsLiabilities	-49454000
CY2022Q2	iren	Remaining Mining Hardware Prepayments RemainingMiningHardwarePrepayments	83340000
CY2022	ifrs-full	Description Of Accounting Policy For Segment Reporting Explanatory DescriptionOfAccountingPolicyForSegmentReportingExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Operating segments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Operating segments are presented using the ‘management approach’, where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (‘CODM’). The CODM is responsible for the allocation of resources to operating segments and assessing their performance.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Functional Currency Explanatory DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Functional and presentation currency</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Directors have elected to change the Group’s presentation currency from Australian dollars (‘A$’) to United States dollars (‘$’, ‘US$’ or ‘US dollars’) effective from 1 July 2021. The change in presentation currency is a voluntary change which is accounted for retrospectively. All other accounting policies are consistent with those adopted in the annual financial report for the year ended 30 June 2021. The consolidated financial statements have been restated to US dollars using the procedures outlined below:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Statement of profit or loss and other comprehensive income and statement of cash flows for each Group entity have been consolidated into US dollars using average foreign currency rates prevailing for the relevant period.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Assets and liabilities in the consolidated statement of financial position have been translated into US dollars at the closing foreign currency rates on the relevant balance sheet dates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">The equity section of the consolidated statement of financial position, including foreign currency translation reserve, accumulated losses, issued capital and the other reserves, have been translated into US dollars using historical rates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Earnings per share and dividend disclosures have also been restated to US dollars to reflect the change in presentation currency.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The functional currency of the Parent Entity is Australian dollars, whilst the presentation currency of the Group is now in US dollars. Some subsidiaries have a functional currency other than Australian dollars, which is translated to the presentation currency.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Transactions in currencies other than an entity’s functional currency are initially recorded in the functional currency by applying the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in currencies other than an entity’s functional currency are retranslated at the foreign exchange rate ruling at the reporting date. Foreign exchange differences arising on translation are recognized in the statement of profit and loss.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Non-monetary assets and liabilities that are measured in terms of historical cost in currencies other than an entity’s functional currency are translated using the exchange rate at the date of the initial transaction.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Foreign operations</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The assets and liabilities of foreign operations are translated into US dollars using the relevant exchange rates at the reporting date. The revenues and expenses of foreign operations are translated into US dollars using the average exchange rates, which approximate the rates at the dates of the transactions, for the period. All resulting foreign exchange differences are recognized in other comprehensive income/(loss) through the foreign currency translation reserve in equity.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The foreign currency translation reserve is recognized in profit or loss when the foreign operation or net investment is disposed of.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Recognition Of Revenue DescriptionOfAccountingPolicyForRecognitionOfRevenue	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Revenue and other income recognition</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes revenue and other income as follows:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Revenue from contracts with customers</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenue is recognized at an amount that reflects the consideration to which the Group is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the Group: identifies the contract with a customer; identifies the performance obligations in the contract; determines the transaction price which takes into account estimates of variable consideration and the time value of money; allocates the transaction price to the separate performance obligations on the basis of the relative stand-alone selling price of each distinct good or service to be delivered; and recognizes revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services promised.</div> <div><br/> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group operates data center infrastructure supporting the verification and validation of Bitcoin blockchain transactions in exchange for Bitcoin, referred to as Bitcoin<span style="font-weight: bold;"> </span>mining. The Group has entered into arrangements with mining pools, whereby computing power is directed to the mining pools in exchange for non-cash consideration in the form of Bitcoin. The provision of computing power is the only performance obligation in the contract with the mining pool operators.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In certain mining pools that, the Group participated in during the year ended 30 June 2020, the amount of reward for computing power depends on the pool’s success in mining blocks. In this type of pool, the total Bitcoin mined by the pool is distributed daily to the pool participant’s, net of the fees of the mining pool operator.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In other pools that, the Group participated in during the years ended 30 June 2020, 30 June 2021 and 30 June 2022, the Group is not directly exposed to the pool’s success in mining blocks. The Group is rewarded in Bitcoin for the hashrate it contributes to these mining pools. The reward for the hashrate contributed by the Group is based on the current network difficulty and global daily revenues from transaction fees, less mining pool fees.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue comprises of the block reward and transaction fees bundled together in a gross daily deposit of Bitcoin into the Group’s exchange wallet. Bitcoin received from the mining pool operator are remitted to the pool participants’ wallets net of the fees of the mining pool operator. The mining pool operator fees are reflected in the quantity of Bitcoin received by the Group and recorded as a reduction in Bitcoin mining revenue.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group measures the non-cash consideration received at the fair market value of the Bitcoin received. Management estimates fair value, on a daily basis, as the quantity of Bitcoin received multiplied by the price quoted on www.coinmarketcap.com (‘Coinmarketcap’) on the day it was received. Management considers the prices quoted on Coinmarketcap to be a level 1 input under IFRS 13 Fair Value Measurement. The Group did not hold any Bitcoin on hand as at 30 June 2022 (30 June 2021: <span style="-sec-ix-hidden:Fact_865a6e0637bb4cfe8e7855e499cede05">Nil</span>).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Other income</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other income is recognized when it is received or when the right to receive payment is established.</div>
CY2022Q2	iren	Bitcoin On Hand BitcoinOnHand	0
CY2022	ifrs-full	Description Of Accounting Policy For Income Tax Explanatory DescriptionOfAccountingPolicyForIncomeTaxExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Income tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The income tax expense for the period is the tax payable on that period’s taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognized for prior periods, where applicable.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are recognized for temporary differences at the tax rates expected to be applied when the assets are recovered or liabilities are settled, based on those tax rates that are enacted or substantively enacted, except for:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the deferred income tax asset or liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and that, at the time of the transaction, affects neither the accounting nor taxable profits; or</div> </td> </tr> </table> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the taxable temporary difference is associated with interests in subsidiaries, associates or joint ventures, and the timing of the reversal can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.</div> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets are recognized for deductible temporary difference only if the Group considers it probable that future taxable amounts will be available to utilize those temporary differences and losses.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The carrying amount of recognized and unrecognized deferred tax assets are reviewed at each reporting date. Deferred tax assets recognized are reduced to the extent that it is no longer probable that future taxable profits will be available for the carrying amount to be recovered. Previously unrecognized deferred tax assets are recognized to the extent that it is probable that there are future taxable profits available to recover the asset.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax assets against current tax liabilities and deferred tax assets against deferred tax liabilities; and they relate to the same taxable authority on either the same taxable entity or different taxable entities which intend to settle simultaneously.</div> <div> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Uncertainties exist with respect to the interpretation of complex tax regulations, changes in tax laws, and the amount and timing of future taxable income. These uncertainties may require management to adjust expectations based on changes in circumstances, which may impact the amount of deferred tax assets and deferred tax liabilities recognized in the statement of financial position and the amount of other tax losses and temporary differences not recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may require adjustment, resulting in a corresponding credit or charge to the consolidated statement of profit or loss and other comprehensive income/(loss).</div>
CY2022	ifrs-full	Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Trade And Other Receivables Explanatory DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Other receivables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other receivables are recognized at amortized cost, less any allowance for expected credit losses.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Financial Assets Explanatory DescriptionOfAccountingPolicyForFinancialAssetsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets are initially measured at fair value. Transaction costs are included as part of the initial measurement, except for financial assets at fair value through profit or loss. Such assets are subsequently measured at either amortized cost or fair value depending on their classification. Classification is determined based on both the business model within which such assets are held and the contractual cash flow characteristics of the financial asset unless an accounting mismatch is being avoided.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Financial assets are derecognized when the rights to receive cash flows have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. When there is no reasonable expectation of recovering part or all of a financial asset, its carrying value is written off.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Financial assets at amortized cost</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A financial asset is measured at amortized cost only if both of the following conditions are met: (i) it is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and (ii) the contractual terms of the financial asset represent contractual cash flows that are solely payments of principal and interest.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes a loss allowance for expected credit losses on financial assets which are either measured at amortized cost or fair value through other comprehensive income. The measurement of the loss allowance depends upon the Group’s assessment at the end of each reporting period as to whether the financial instrument’s credit risk has increased significantly since initial recognition, based on reasonable and supportable information that is available, without undue cost or effort to obtain.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Where there has not been a significant increase in exposure to credit risk since initial recognition, a 12-month expected credit loss allowance is estimated. This represents a portion of the asset’s lifetime expected credit losses that is attributable to a default event that is possible within the next 12 months. Where a financial asset has become credit impaired or where it is determined that credit risk has increased significantly, the loss allowance is based on the asset’s lifetime expected credit losses. The amount of expected credit loss recognized is measured on the basis of the probability weighted present value of anticipated cash shortfalls over the life of the instrument discounted at the original effective interest rate.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Property Plant And Equipment Explanatory DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment is stated at historical cost less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of the items.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Depreciation is calculated on a straight-line basis to write off the net cost of each item of property, plant and equipment (excluding land) over their expected useful lives as follows:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);"> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Buildings</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">20 years<br/> </div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Plant and equipment</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">3-7 years</div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Mining hardware</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">4 years<br/> </div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each reporting date.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An item of property, plant and equipment is derecognized upon disposal or when there is no future economic benefit to the Group. Gains and losses between the carrying amount and the disposal proceeds are taken to profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets under construction consist of capitalized site preparation fees and buildings (including data centers) currently being built. Assets under construction are not depreciated until they are available for use. Once an asset becomes available for use, it is transferred to another category within property, plant and equipment and depreciated over its useful economic life.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Mining hardware includes both installed hardware units and units that have been delivered but are in storage, yet to be installed. Depreciation of mining hardware commences once units are onsite and available for use.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Repair and maintenance costs incurred in connection with planned major maintenance activities are expensed to ‘other expenses’ in profit or loss.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Leases Explanatory DescriptionOfAccountingPolicyForLeasesExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Leases</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A right-of-use asset is recognized at the commencement date of a lease. The right-of-use asset is measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of the right-of-use assets includes the amount of the lease liability recognized, adjusted for, as applicable, any lease payments made at or before the commencement date net of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="color: rgb(0, 0, 0); text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of the lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amount expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In calculating the present value of the lease payments, the Group uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. Variable lease payments that depend on an index or rate are included in the lease liability, measured using the index or rate as at the date of recognition. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group has applied judgement to determine the lease term for contracts which include renewal and termination options.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Goodwill Explanatory DescriptionOfAccountingPolicyForGoodwillExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goodwill</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Goodwill arises on the acquisition of a business. Goodwill is not amortized. Instead, goodwill is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Impairment losses on goodwill are taken to profit or loss and are not subsequently reversed.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Impairment Of Assets Explanatory DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">At the end of the reporting period, property, plant and equipment, goodwill and right-of-use assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or cash generating units) is estimated and compared with its carrying amount. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount, where the recoverable amount is the higher of an asset’s fair value less costs of disposal (‘FVLCOD’) or the value in use (‘VIU’). In assessing FVLCOD or VIU, the estimated future cash flows of the asset are discounted to their present value using a discount rate that reflects the risks specific to the asset or the cash-generating unit (‘CGU’) to which the asset belongs and relevant market assessments. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGU).</div>
CY2022	ifrs-full	Description Of Accounting Policy For Trade And Other Payables Explanatory DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Trade and other payables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature, they are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Borrowings Explanatory DescriptionOfAccountingPolicyForBorrowingsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Borrowings</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Loans and borrowings are initially recognized at the fair value of the consideration received, net of transaction costs. They are subsequently measured at amortized cost using the effective interest method.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Financial Instruments Explanatory DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments (SAFE and convertible notes)</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments are separated into the host liability and embedded derivative components based on the terms of the agreement. On issuance, the liability component of the hybrid financial instrument is initially recognized at the fair value of a similar liability that does not have an equity conversion option. The embedded derivative component is initially recognized at fair value and changes in the fair value are recorded in profit or loss. The host debt is carried at amortized cost using the effective interest method until it is extinguished on conversion or redemption. Any directly attributable transaction costs are allocated to the liability and embedded derivative components in proportion to their initial carrying amount.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Derecognition Of Financial Instruments Explanatory DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">De-recognition of financial liabilities</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group de-recognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Finance Costs Explanatory DescriptionOfAccountingPolicyForFinanceCostsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Finance costs</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Finance costs attributable to qualifying assets are capitalized as part of the asset. All other finance costs are expensed using the effective interest rate method.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Provisions Explanatory DescriptionOfAccountingPolicyForProvisionsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Provisions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Provisions are recognized when the Group has a present (legal or constructive) obligation as a result of a past event, it is probable the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. If the time value of money is material, provisions are discounted using a current pre-tax rate specific to the liability. The increase in the provision resulting from the passage of time is recognized as a finance cost.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Employee Benefits Explanatory DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Employee benefits</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Short-term employee benefits</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Liabilities for wages and salaries, including non-monetary benefits, annual leave and long service leave expected to be settled wholly within 12 months of the reporting date are measured at the amounts expected to be paid when the liabilities are settled.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Share-based payments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Equity-settled share-based compensation benefits are provided to employees. Equity-settled transactions are awards of shares, or options over shares and restricted stock units, that are provided to employees in exchange for the rendering of services.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using the Black-Scholes-Merton option pricing model and Monte-Carlo simulations which take into account the exercise price, the term of the option, the impact of dilution, the share price at grant date, expected price volatility of the underlying share, the expected dividend yield and the risk-free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the Group receives the services that entitle the employees to receive payment.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is recognized as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognized in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognized in previous periods.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">If equity-settled awards are modified, as a minimum, an expense is recognized as if the modification has not been made. An additional expense is recognized, over the remaining vesting period, for any modification that increases the total fair value of the share-based compensation benefit as at the date of modification.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Fair Value Measurement Explanatory DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Fair value measurement</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">When an asset or liability, financial or non-financial, is measured at fair value for recognition or disclosure purposes, the fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; and assumes that the transaction will take place either: in the principal market; or in the absence of a principal market, in the most advantageous market.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Fair value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming they act in their economic best interests. For non-financial assets, the fair value measurement is based on its highest and best use. Valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, are used, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets and liabilities measured at fair value are classified into three levels, using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. Classifications are reviewed at each reporting date and transfers between levels are determined based on a reassessment of the lowest level of input that is significant to the fair value measurement.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">For recurring and non-recurring fair value measurements, external valuers may be used when internal expertise is either not available or when the valuation is deemed to be significant. External valuers are selected based on market knowledge and reputation. Where there is a significant change in fair value of an asset or liability from one period to another, an analysis is undertaken, which includes a verification of the major inputs applied in the latest valuation and a comparison, where applicable, with external sources of data.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Issued Capital Explanatory DescriptionOfAccountingPolicyForIssuedCapitalExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Issued capital</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Earnings Per Share Explanatory DescriptionOfAccountingPolicyForEarningsPerShareExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Earnings per share</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share is calculated by dividing the profit attributable to the owners of Iris Energy Limited, excluding any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted for any bonus elements in ordinary shares issued during the financial year. The weighted average number of shares is also adjusted for any ordinary shares to be issued under mandatorily convertible instruments issued by the Group (SAFE see note 17).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.</div>
CY2022	ifrs-full	Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goods and Services Tax (‘GST’) and other similar taxes</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenues, expenses and assets are recognized net of the amount of associated GST, unless the GST incurred is not recoverable from the tax authority. In this case it is recognized as part of the cost of the acquisition of the asset or as part of the expense.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the tax authority is included in other receivables or other payables in the statement of financial position.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the tax authority, are presented as operating cash flows.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the tax authority.</div>
CY2022	ifrs-full	Disclosure Of Accounting Judgements And Estimates Explanatory DisclosureOfAccountingJudgementsAndEstimatesExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 3. </span><span style="color: rgb(0, 0, 0);"> Critical accounting judgements, estimates and assumptions</span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The preparation of the consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts in the consolidated financial statements. Management continually evaluates its judgements and estimates in relation to assets, liabilities, contingent liabilities, revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and on other various factors, including expectations of future events, management believes to be reasonable under the circumstances. The resulting accounting judgements and estimates will seldom equal the related actual results. The judgements, estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities (refer to the respective notes) within the next financial year are discussed below.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Share-based payment transactions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. The fair value is determined by using the Black-Scholes-Merton option-pricing model and Monte-Carlo simulations which take into account the terms and conditions upon which the instruments were granted. Management has exercised its best judgements in determining the key inputs for the valuation models used, which includes volatility, grant-date share price, expected term and the risk-free rate. Please refer to note 31 for the key assumptions.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Estimation of useful lives of assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group determines the estimated useful lives and related depreciation and amortization charges for its property, plant and equipment. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic assets that have been abandoned or sold, will be written off or written down.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of non-financial assets other than goodwill</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group assesses impairment of non-financial assets other than goodwill at each reporting date by evaluating conditions specific to the Group and to the particular asset that may lead to impairment. If an impairment trigger exists, the recoverable amount of the asset is determined. This involves assessing the value of the asset at FVLCOD or using VIU models, which incorporate a number of key estimates and assumptions. For the year ended 30 June 2022, the Group recorded an impairment of $167,000 on right- of-use assets held in relation to prepaid hosting fees. For the year ended 30 June 2021, the Group recorded an impairment of $432,000 on buildings and mining hardware assets. No triggers existed at the reporting date which suggested any additional impairment of assets was necessary.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets relating to temporary differences and unused tax losses are recognized only to the extent that it is probable that the future taxable profit will be available against which the benefits of the deferred tax can be utilized. At the reporting date, deferred tax assets have only been recognized to the extent of deferred tax liabilities if they are related to the same tax jurisdiction. Deferred tax assets in relation to losses have not been recognized in the consolidated statement of financial position and will not be recognized until such time when there is more certainty in relation to the availability of future taxable profits.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Income tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Uncertainties exist with respect to the interpretation of complex tax regulations, changes in tax laws, and the amount and timing of future taxable income. These uncertainties may require management to adjust expectations based on changes in circumstances, which may impact the amount of deferred tax assets and deferred tax liabilities recognized in the consolidated statement of financial position and the amount of other tax losses and temporary differences not yet recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may require adjustment, resulting in a corresponding credit or charge to profit or loss or other comprehensive income/(loss).</div>
CY2022	ifrs-full	Impairment Loss Recognised In Profit Or Loss ImpairmentLossRecognisedInProfitOrLoss	167000
CY2021	ifrs-full	Impairment Loss Recognised In Profit Or Loss ImpairmentLossRecognisedInProfitOrLoss	432000
CY2022	ifrs-full	Gains Losses On Disposals Of Property Plant And Equipment GainsLossesOnDisposalsOfPropertyPlantAndEquipment	12000
CY2021	ifrs-full	Gains Losses On Disposals Of Property Plant And Equipment GainsLossesOnDisposalsOfPropertyPlantAndEquipment	0
CY2020	ifrs-full	Gains Losses On Disposals Of Property Plant And Equipment GainsLossesOnDisposalsOfPropertyPlantAndEquipment	0
CY2022	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	0
CY2021	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	165000
CY2020	ifrs-full	Revenue From Government Grants RevenueFromGovernmentGrants	0
CY2022	iren	Insurance Recovery InsuranceRecovery	0
CY2021	iren	Insurance Recovery InsuranceRecovery	418000
CY2020	iren	Insurance Recovery InsuranceRecovery	16000
CY2022	iren	Income Related To Proceeds From Issuance Of Options To Executive Directors IncomeRelatedToProceedsFromIssuanceOfOptionsToExecutiveDirectors	0
CY2021	iren	Income Related To Proceeds From Issuance Of Options To Executive Directors IncomeRelatedToProceedsFromIssuanceOfOptionsToExecutiveDirectors	7000
CY2020	iren	Income Related To Proceeds From Issuance Of Options To Executive Directors IncomeRelatedToProceedsFromIssuanceOfOptionsToExecutiveDirectors	0
CY2022	ifrs-full	Other Income OtherIncome	12000
CY2021	ifrs-full	Other Income OtherIncome	590000
CY2020	ifrs-full	Other Income OtherIncome	16000
CY2022	iren	Prior Year Current Tax Over Under Provisions PriorYearCurrentTaxOverUnderProvisions	-523000
CY2022	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	7682000
CY2021	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	1209000
CY2020	ifrs-full	Depreciation Property Plant And Equipment DepreciationPropertyPlantAndEquipment	727000
CY2022	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	59000
CY2021	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	43000
CY2020	ifrs-full	Depreciation Rightofuse Assets DepreciationRightofuseAssets	30000
CY2022	ifrs-full	Depreciation Expense DepreciationExpense	7741000
CY2021	ifrs-full	Depreciation Expense DepreciationExpense	1252000
CY2020	ifrs-full	Depreciation Expense DepreciationExpense	757000
CY2022	ifrs-full	Insurance Expense InsuranceExpense	5065000
CY2021	ifrs-full	Insurance Expense InsuranceExpense	95000
CY2020	ifrs-full	Insurance Expense InsuranceExpense	44000
CY2022	ifrs-full	Advertising Expense AdvertisingExpense	305000
CY2021	ifrs-full	Advertising Expense AdvertisingExpense	29000
CY2020	ifrs-full	Advertising Expense AdvertisingExpense	7000
CY2022	ifrs-full	Rental Expense RentalExpense	177000
CY2021	ifrs-full	Rental Expense RentalExpense	92000
CY2020	ifrs-full	Rental Expense RentalExpense	18000
CY2022	iren	Site Expense SiteExpense	1644000
CY2021	iren	Site Expense SiteExpense	170000
CY2020	iren	Site Expense SiteExpense	30000
CY2022	ifrs-full	Donations And Subsidies Expense DonationsAndSubsidiesExpense	464000
CY2021	ifrs-full	Donations And Subsidies Expense DonationsAndSubsidiesExpense	0
CY2020	ifrs-full	Donations And Subsidies Expense DonationsAndSubsidiesExpense	0
CY2022	ifrs-full	Fee And Commission Expense FeeAndCommissionExpense	462000
CY2021	ifrs-full	Fee And Commission Expense FeeAndCommissionExpense	1000
CY2020	ifrs-full	Fee And Commission Expense FeeAndCommissionExpense	0
CY2022	iren	Site Identification Costs SiteIdentificationCosts	258000
CY2021	iren	Site Identification Costs SiteIdentificationCosts	0
CY2020	iren	Site Identification Costs SiteIdentificationCosts	0
CY2022	ifrs-full	Tax Expense Other Than Income Tax Expense TaxExpenseOtherThanIncomeTaxExpense	2469000
CY2021	ifrs-full	Tax Expense Other Than Income Tax Expense TaxExpenseOtherThanIncomeTaxExpense	0
CY2020	ifrs-full	Tax Expense Other Than Income Tax Expense TaxExpenseOtherThanIncomeTaxExpense	0
CY2022	ifrs-full	Miscellaneous Other Operating Expense MiscellaneousOtherOperatingExpense	861000
CY2021	ifrs-full	Miscellaneous Other Operating Expense MiscellaneousOtherOperatingExpense	79000
CY2020	ifrs-full	Miscellaneous Other Operating Expense MiscellaneousOtherOperatingExpense	84000
CY2022	ifrs-full	Other Expense By Nature OtherExpenseByNature	11705000
CY2021	ifrs-full	Other Expense By Nature OtherExpenseByNature	466000
CY2020	ifrs-full	Other Expense By Nature OtherExpenseByNature	183000
CY2022	ifrs-full	Disclosure Of Finance Cost Explanatory DisclosureOfFinanceCostExplanatory	<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 8. </span><span style="color: rgb(0, 0, 0);"> Finance expense</span></div> <div style="color: #001B52; font-size: 12pt; font-weight: bold; font-family: 'Times New Roman';"> <span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"><br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2020</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Interest expense on borrowings</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">5,343</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">102</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Interest expense on hybrid financial instruments</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">26,748</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">14,182</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Interest expense on lease liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">99</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">22</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Amortization of capitalized borrowing costs</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,508</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,968</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Loss on embedded derivatives held at fair value through profit or loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">390,743</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">44,692</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">425,441</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">61,175</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">102</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> </table>
CY2022	ifrs-full	Interest Expense InterestExpense	5343000
CY2021	ifrs-full	Interest Expense InterestExpense	311000
CY2020	ifrs-full	Interest Expense InterestExpense	102000
CY2022	ifrs-full	Interest Expense On Debt Instruments Issued InterestExpenseOnDebtInstrumentsIssued	26748000
CY2021	ifrs-full	Interest Expense On Debt Instruments Issued InterestExpenseOnDebtInstrumentsIssued	14182000
CY2020	ifrs-full	Interest Expense On Debt Instruments Issued InterestExpenseOnDebtInstrumentsIssued	0
CY2022	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	99000
CY2021	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	22000
CY2020	ifrs-full	Interest Expense On Lease Liabilities InterestExpenseOnLeaseLiabilities	0
CY2022	ifrs-full	Borrowing Costs Capitalised BorrowingCostsCapitalised	2508000
CY2021	ifrs-full	Borrowing Costs Capitalised BorrowingCostsCapitalised	1968000
CY2020	ifrs-full	Borrowing Costs Capitalised BorrowingCostsCapitalised	0
CY2022	ifrs-full	Losses On Change In Fair Value Of Derivatives LossesOnChangeInFairValueOfDerivatives	390743000
CY2021	ifrs-full	Losses On Change In Fair Value Of Derivatives LossesOnChangeInFairValueOfDerivatives	44692000
CY2020	ifrs-full	Losses On Change In Fair Value Of Derivatives LossesOnChangeInFairValueOfDerivatives	0
CY2022	ifrs-full	Finance Costs FinanceCosts	425441000
CY2021	ifrs-full	Finance Costs FinanceCosts	61175000
CY2020	ifrs-full	Finance Costs FinanceCosts	102000
CY2022	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-417046000
CY2021	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-59151000
CY2020	ifrs-full	Profit Loss Before Tax ProfitLossBeforeTax	-2142000
CY2022	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.30
CY2021	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.26
CY2020	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.275
CY2022	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-125114000
CY2021	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-15379000
CY2020	ifrs-full	Tax Expense Income At Applicable Tax Rate TaxExpenseIncomeAtApplicableTaxRate	-589000
CY2022	ifrs-full	Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	128643000
CY2021	ifrs-full	Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	16061000
CY2020	ifrs-full	Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss	58000
CY2022	ifrs-full	Tax Effect Of Tax Losses TaxEffectOfTaxLosses	3529000
CY2021	ifrs-full	Tax Effect Of Tax Losses TaxEffectOfTaxLosses	682000
CY2020	ifrs-full	Tax Effect Of Tax Losses TaxEffectOfTaxLosses	-531000
CY2022	iren	Current Year Tax Losses Not Recognized CurrentYearTaxLossesNotRecognized	534000
CY2021	iren	Current Year Tax Losses Not Recognized CurrentYearTaxLossesNotRecognized	704000
CY2020	iren	Current Year Tax Losses Not Recognized CurrentYearTaxLossesNotRecognized	416000
CY2022	ifrs-full	Tax Benefit Arising From Previously Unrecognised Tax Loss Tax Credit Or Temporary Difference Of Prior Period Used To Reduce Current Tax Expense TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense	1019000
CY2021	ifrs-full	Tax Benefit Arising From Previously Unrecognised Tax Loss Tax Credit Or Temporary Difference Of Prior Period Used To Reduce Current Tax Expense TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense	240000
CY2020	ifrs-full	Tax Benefit Arising From Previously Unrecognised Tax Loss Tax Credit Or Temporary Difference Of Prior Period Used To Reduce Current Tax Expense TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense	0
CY2022	ifrs-full	Tax Effect Of Foreign Tax Rates TaxEffectOfForeignTaxRates	203000
CY2021	ifrs-full	Tax Effect Of Foreign Tax Rates TaxEffectOfForeignTaxRates	-3000
CY2020	ifrs-full	Tax Effect Of Foreign Tax Rates TaxEffectOfForeignTaxRates	-4000
CY2022	ifrs-full	Tax Effect From Change In Tax Rate TaxEffectFromChangeInTaxRate	0
CY2021	ifrs-full	Tax Effect From Change In Tax Rate TaxEffectFromChangeInTaxRate	94000
CY2020	ifrs-full	Tax Effect From Change In Tax Rate TaxEffectFromChangeInTaxRate	16000
CY2022	iren	Current Year Temporary Differences Not Recognized CurrentYearTemporaryDifferencesNotRecognized	0
CY2021	iren	Current Year Temporary Differences Not Recognized CurrentYearTemporaryDifferencesNotRecognized	2000
CY2020	iren	Current Year Temporary Differences Not Recognized CurrentYearTemporaryDifferencesNotRecognized	103000
CY2021	iren	Prior Year Current Tax Over Under Provisions PriorYearCurrentTaxOverUnderProvisions	0
CY2020	iren	Prior Year Current Tax Over Under Provisions PriorYearCurrentTaxOverUnderProvisions	0
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	2724000
CY2021	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	1239000
CY2020	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0
CY2022	ifrs-full	Deferred Tax Relating To Items Charged Or Credited Directly To Equity DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity	4805000
CY2022Q2	iren	Deferred Tax Asset Gross DeferredTaxAssetGross	10556000
CY2022	iren	Deferred Tax Assets Offsetting Against Liability DeferredTaxAssetsOffsettingAgainstLiability	8321000
CY2022	ifrs-full	Current Tax Expense Income CurrentTaxExpenseIncome	672000
CY2021	ifrs-full	Current Tax Expense Income CurrentTaxExpenseIncome	532000
CY2020	ifrs-full	Current Tax Expense Income CurrentTaxExpenseIncome	0
CY2022	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	2052000
CY2021	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	707000
CY2020	ifrs-full	Deferred Tax Expense Income DeferredTaxExpenseIncome	0
CY2022	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	2724000
CY2021	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	1239000
CY2020	ifrs-full	Income Tax Expense Continuing Operations IncomeTaxExpenseContinuingOperations	0
CY2020	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.275
CY2021	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.26
CY2022	iren	Base Rate Entity Turnover BaseRateEntityTurnover	34474000
CY2022	iren	Base Rate Entity Turnover BaseRateEntityTurnover	50000000
CY2022	ifrs-full	Applicable Tax Rate ApplicableTaxRate	0.30
CY2022Q2	iren	Unused Tax Losses UnusedTaxLosses	19268000
CY2021Q2	iren	Unused Tax Losses UnusedTaxLosses	7239000
CY2020Q2	iren	Unused Tax Losses UnusedTaxLosses	4065000
CY2022Q2	iren	Tax Effect At Applicable Tax Rate For Deferred Tax Assets TaxEffectAtApplicableTaxRateForDeferredTaxAssets	5117000
CY2021Q2	iren	Tax Effect At Applicable Tax Rate For Deferred Tax Assets TaxEffectAtApplicableTaxRateForDeferredTaxAssets	1887000
CY2020Q2	iren	Tax Effect At Applicable Tax Rate For Deferred Tax Assets TaxEffectAtApplicableTaxRateForDeferredTaxAssets	1021000
CY2022Q2	iren	Deductible Temporary Differences For Deferred Tax Assets DeductibleTemporaryDifferencesForDeferredTaxAssets	3854000
CY2021Q2	iren	Deductible Temporary Differences For Deferred Tax Assets DeductibleTemporaryDifferencesForDeferredTaxAssets	798000
CY2020Q2	iren	Deductible Temporary Differences For Deferred Tax Assets DeductibleTemporaryDifferencesForDeferredTaxAssets	649000
CY2022Q2	iren	Deferred Tax Asset On Losses For Which No Deferred Tax Asset Recognized DeferredTaxAssetOnLossesForWhichNoDeferredTaxAssetRecognized	1263000
CY2021Q2	iren	Deferred Tax Asset On Losses For Which No Deferred Tax Asset Recognized DeferredTaxAssetOnLossesForWhichNoDeferredTaxAssetRecognized	1089000
CY2020Q2	iren	Deferred Tax Asset On Losses For Which No Deferred Tax Asset Recognized DeferredTaxAssetOnLossesForWhichNoDeferredTaxAssetRecognized	372000
CY2020Q2	iren	Deferred Tax Asset Gross DeferredTaxAssetGross	0
CY2021	ifrs-full	Deferred Tax Expense Income Recognised In Profit Or Loss DeferredTaxExpenseIncomeRecognisedInProfitOrLoss	911000
CY2021	ifrs-full	Deferred Tax Relating To Items Charged Or Credited Directly To Equity DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity	0
CY2021Q2	iren	Deferred Tax Asset Gross DeferredTaxAssetGross	911000
CY2022	ifrs-full	Deferred Tax Expense Income Recognised In Profit Or Loss DeferredTaxExpenseIncomeRecognisedInProfitOrLoss	4840000
CY2022	iren	Impairment Right Of Use Assets ImpairmentRightOfUseAssets	-167000
CY2022Q2	ifrs-full	Balances With Banks BalancesWithBanks	109970000
CY2021Q2	ifrs-full	Balances With Banks BalancesWithBanks	38990000
CY2022Q2	ifrs-full	Deferred Tax Assets DeferredTaxAssets	2235000
CY2020Q2	iren	Deferred Tax Liabilities Gross DeferredTaxLiabilitiesGross	0
CY2021	iren	Deferred Tax Liability Deferred Tax Expense Income Recognized In Profit Or Loss DeferredTaxLiabilityDeferredTaxExpenseIncomeRecognizedInProfitOrLoss	-1618000
CY2021	iren	Deferred Tax Liabilities Relating To Items Charged Or Credited Directly To Equity DeferredTaxLiabilitiesRelatingToItemsChargedOrCreditedDirectlyToEquity	0
CY2021Q2	iren	Deferred Tax Liabilities Gross DeferredTaxLiabilitiesGross	1618000
CY2022	iren	Deferred Tax Liability Deferred Tax Expense Income Recognized In Profit Or Loss DeferredTaxLiabilityDeferredTaxExpenseIncomeRecognizedInProfitOrLoss	-6892000
CY2022	iren	Deferred Tax Liabilities Relating To Items Charged Or Credited Directly To Equity DeferredTaxLiabilitiesRelatingToItemsChargedOrCreditedDirectlyToEquity	0
CY2022Q2	iren	Deferred Tax Liabilities Gross DeferredTaxLiabilitiesGross	8510000
CY2022	iren	Deferred Tax Liability Jurisdictional Offsetting Against Deferred Tax Assets DeferredTaxLiabilityJurisdictionalOffsettingAgainstDeferredTaxAssets	8321000
CY2022Q2	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	189000
CY2022	iren	Increase Decrease In Deferred Tax Assets IncreaseDecreaseInDeferredTaxAssets	9645000
CY2022	ifrs-full	Deferred Tax Expense Income Recognised In Profit Or Loss DeferredTaxExpenseIncomeRecognisedInProfitOrLoss	4840000
CY2022	ifrs-full	Deferred Tax Relating To Items Charged Or Credited Directly To Equity DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity	4805000
CY2022	iren	Increase Decrease In Deferred Tax Liabilities IncreaseDecreaseInDeferredTaxLiabilities	6892000
CY2022Q2	ifrs-full	Deferred Tax Assets DeferredTaxAssets	2235000
CY2022Q2	ifrs-full	Deferred Tax Liabilities DeferredTaxLiabilities	189000
CY2022Q2	ifrs-full	Rightofuse Assets RightofuseAssets	1253000
CY2022Q2	iren	Other Current Receivables Other OtherCurrentReceivablesOther	1000

CY2022

dei

Amendment Flag

AmendmentFlag

false

CY2022

dei

Current Fiscal Year End Date

CurrentFiscalYearEndDate

--06-30

CY2022

dei

Document Fiscal Year Focus

DocumentFiscalYearFocus

2022

CY2022

dei

Document Fiscal Period Focus

DocumentFiscalPeriodFocus

FY

CY2022

dei

Entity Registrant Name

EntityRegistrantName

Iris Energy Ltd

CY2022

dei

Entity Central Index Key

EntityCentralIndexKey

0001878848

CY2022

dei

Auditor Name

AuditorName

ArmaninoLLP

CY2021Q4

iren

Reverse Stock Split Conversion Ratio

ReverseStockSplitConversionRatio

0.2

CY2021Q4

iren

Reverse Stock Split Conversion Ratio

ReverseStockSplitConversionRatio

0.2

CY2021Q2

iren

Bitcoin On Hand

BitcoinOnHand

0

CY2022

iren

Number Of Operating Segment

NumberOfOperatingSegment

1

CY2022Q2

iren

Number Of Cash Generating Unit

NumberOfCashGeneratingUnit

1

CY2021Q2

ifrs-full

Other Provisions

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0

CY2022

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Auditor Firm

AuditorFirmId

32

CY2022

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Document Type

DocumentType

20-F

CY2022

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Document Registration Statement

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false

CY2022

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Document Annual Report

DocumentAnnualReport

true

CY2022

dei

Document Period End Date

DocumentPeriodEndDate

2022-06-30

CY2022

dei

Document Transition Report

DocumentTransitionReport

false

CY2022

dei

Document Shell Company Report

DocumentShellCompanyReport

false

CY2022

dei

Entity File Number

EntityFileNumber

001-41072

CY2022

dei

Entity Incorporation State Country Code

EntityIncorporationStateCountryCode

C3

CY2022

dei

Entity Address Address Line1

EntityAddressAddressLine1

Level 12

CY2022

dei

Entity Address Address Line2

EntityAddressAddressLine2

44 Market Street

CY2022

dei

Entity Address City Or Town

EntityAddressCityOrTown

Sydney, NSW

CY2022

dei

Entity Address Postal Zip Code

EntityAddressPostalZipCode

2000

CY2022

dei

Entity Address Country

EntityAddressCountry

AU

CY2022

dei

Security12b Title

Security12bTitle

Ordinary shares, no par value

CY2022

dei

Trading Symbol

TradingSymbol

IREN

CY2022

dei

Security Exchange Name

SecurityExchangeName

NASDAQ

CY2022

dei

Entity Well Known Seasoned Issuer

EntityWellKnownSeasonedIssuer

No

CY2022

dei

Entity Voluntary Filers

EntityVoluntaryFilers

No

CY2022

dei

Entity Current Reporting Status

EntityCurrentReportingStatus

Yes

CY2022

dei

Entity Interactive Data Current

EntityInteractiveDataCurrent

Yes

CY2022

dei

Entity Filer Category

EntityFilerCategory

Non-accelerated Filer

CY2022

dei

Entity Emerging Growth Company

EntityEmergingGrowthCompany

true

CY2022

dei

Entity Ex Transition Period

EntityExTransitionPeriod

false

CY2022

dei

Icfr Auditor Attestation Flag

IcfrAuditorAttestationFlag

false

CY2022

dei

Document Accounting Standard

DocumentAccountingStandard

International Financial Reporting Standards

CY2022

dei

Entity Shell Company

EntityShellCompany

false

CY2022

dei

Auditor Location

AuditorLocation

Dallas, Texas

CY2022

ifrs-full

Revenue

59037000

CY2021

ifrs-full

Revenue

7898000

CY2020

ifrs-full

Revenue

2174000

CY2022

ifrs-full

Other Income

OtherIncome

12000

CY2021

ifrs-full

Other Income

OtherIncome

590000

CY2020

ifrs-full

Other Income

OtherIncome

16000

CY2022

ifrs-full

Depreciation Expense

DepreciationExpense

7741000

CY2021

ifrs-full

Depreciation Expense

DepreciationExpense

1252000

CY2020

ifrs-full

Depreciation Expense

DepreciationExpense

757000

CY2022

ifrs-full

Energy Transmission Charges

EnergyTransmissionCharges

10978000

CY2021

ifrs-full

Energy Transmission Charges

EnergyTransmissionCharges

2654000

CY2020

ifrs-full

Energy Transmission Charges

EnergyTransmissionCharges

1306000

CY2022

ifrs-full

Employee Benefits Expense

EmployeeBenefitsExpense

7448000

CY2021

ifrs-full

Employee Benefits Expense

EmployeeBenefitsExpense

2221000

CY2020

ifrs-full

Employee Benefits Expense

EmployeeBenefitsExpense

920000

CY2022

ifrs-full

Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

13896000

CY2021

ifrs-full

Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

805000

CY2020

ifrs-full

Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

179000

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss

ImpairmentLossRecognisedInProfitOrLoss

167000

CY2021

ifrs-full

Impairment Loss Recognised In Profit Or Loss

ImpairmentLossRecognisedInProfitOrLoss

432000

CY2020

ifrs-full

Impairment Loss Recognised In Profit Or Loss

ImpairmentLossRecognisedInProfitOrLoss

0

CY2022

ifrs-full

Losses On Disposals Of Noncurrent Assets

LossesOnDisposalsOfNoncurrentAssets

0

CY2021

ifrs-full

Losses On Disposals Of Noncurrent Assets

LossesOnDisposalsOfNoncurrentAssets

202000

CY2020

ifrs-full

Losses On Disposals Of Noncurrent Assets

LossesOnDisposalsOfNoncurrentAssets

0

CY2022

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

6807000

CY2021

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

980000

CY2020

ifrs-full

Professional Fees Expense

ProfessionalFeesExpense

521000

CY2022

ifrs-full

Other Expense By Nature

OtherExpenseByNature

11705000

CY2021

ifrs-full

Other Expense By Nature

OtherExpenseByNature

466000

CY2020

ifrs-full

Other Expense By Nature

OtherExpenseByNature

183000

CY2022

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

307000

CY2021

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-524000

CY2020

ifrs-full

Profit Loss From Operating Activities

ProfitLossFromOperatingActivities

-1676000

CY2022

ifrs-full

Finance Costs

FinanceCosts

425441000

CY2021

ifrs-full

Finance Costs

FinanceCosts

61175000

CY2020

ifrs-full

Finance Costs

FinanceCosts

102000

CY2022

ifrs-full

Revenue From Interest

RevenueFromInterest

79000

CY2021

ifrs-full

Revenue From Interest

RevenueFromInterest

6000

CY2020

ifrs-full

Revenue From Interest

RevenueFromInterest

3000

CY2022

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

8009000

CY2021

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

2542000

CY2020

ifrs-full

Gains Losses On Exchange Differences On Translation Recognised In Profit Or Loss

GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss

-367000

CY2022

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-417046000

CY2021

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-59151000

CY2020

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-2142000

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

2724000

CY2021

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

1239000

CY2020

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

CY2022

ifrs-full

Profit Loss

ProfitLoss

-419770000

CY2021

ifrs-full

Profit Loss

ProfitLoss

-60390000

CY2020

ifrs-full

Profit Loss

ProfitLoss

-2142000

CY2022

ifrs-full

Other Comprehensive Income Net Of Tax Exchange Differences On Translation

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

-23553000

CY2021

ifrs-full

Other Comprehensive Income Net Of Tax Exchange Differences On Translation

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

1313000

CY2020

ifrs-full

Other Comprehensive Income Net Of Tax Exchange Differences On Translation

OtherComprehensiveIncomeNetOfTaxExchangeDifferencesOnTranslation

546000

CY2022

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

-23553000

CY2021

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

1313000

CY2020

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

546000

CY2022

ifrs-full

Comprehensive Income

ComprehensiveIncome

-443323000

CY2021

ifrs-full

Comprehensive Income

ComprehensiveIncome

-59077000

CY2020

ifrs-full

Comprehensive Income

ComprehensiveIncome

-1596000

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-10.2530

CY2021

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-2.9274

CY2020

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.1329

CY2022

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-10.2530

CY2021

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-2.9274

CY2020

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.1329

CY2022Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

109970000

CY2021Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

38990000

CY2020Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

1956000

CY2022Q2

ifrs-full

Other Current Receivables

OtherCurrentReceivables

23654000

CY2021Q2

ifrs-full

Other Current Receivables

OtherCurrentReceivables

793000

CY2020Q2

ifrs-full

Other Current Receivables

OtherCurrentReceivables

331000

CY2022Q2

ifrs-full

Current Prepayments

CurrentPrepayments

26630000

CY2021Q2

ifrs-full

Current Prepayments

CurrentPrepayments

647000

CY2020Q2

ifrs-full

Current Prepayments

CurrentPrepayments

283000

CY2022Q2

ifrs-full

Current Assets

CurrentAssets

160254000

CY2021Q2

ifrs-full

Current Assets

CurrentAssets

40430000

CY2020Q2

ifrs-full

Current Assets

CurrentAssets

2570000

CY2022Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

247562000

CY2021Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

15935000

CY2020Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

8038000

CY2022Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

1253000

CY2021Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

1404000

CY2020Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

397000

CY2022Q2

ifrs-full

Goodwill

634000

CY2021Q2

ifrs-full

Goodwill

659000

CY2022Q2

ifrs-full

Liabilities

133098000

CY2020Q2

ifrs-full

Goodwill

568000

CY2022Q2

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

2235000

CY2021Q2

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

911000

CY2020Q2

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

0

CY2022Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

158184000

CY2021Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

75129000

CY2020Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

0

CY2022Q2

ifrs-full

Other Noncurrent Assets

OtherNoncurrentAssets

338000

CY2021Q2

ifrs-full

Other Noncurrent Assets

OtherNoncurrentAssets

0

CY2020Q2

ifrs-full

Other Noncurrent Assets

OtherNoncurrentAssets

0

CY2022Q2

ifrs-full

Noncurrent Assets

NoncurrentAssets

410206000

CY2021Q2

ifrs-full

Noncurrent Assets

NoncurrentAssets

94038000

CY2020Q2

ifrs-full

Noncurrent Assets

NoncurrentAssets

9003000

CY2022Q2

ifrs-full

Assets

570460000

CY2021Q2

ifrs-full

Assets

134468000

CY2020Q2

ifrs-full

Assets

11573000

CY2022Q2

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

60484000

CY2021Q2

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

71983000

CY2020Q2

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

1961000

CY2022Q2

ifrs-full

Current Derivative Financial Liabilities

CurrentDerivativeFinancialLiabilities

0

CY2021Q2

ifrs-full

Current Derivative Financial Liabilities

CurrentDerivativeFinancialLiabilities

96721000

CY2020Q2

ifrs-full

Current Derivative Financial Liabilities

CurrentDerivativeFinancialLiabilities

0

CY2022Q2

ifrs-full

Current Tax Liabilities Current

CurrentTaxLiabilitiesCurrent

1204000

CY2021Q2

ifrs-full

Current Tax Liabilities Current

CurrentTaxLiabilitiesCurrent

533000

CY2020Q2

ifrs-full

Current Tax Liabilities Current

CurrentTaxLiabilitiesCurrent

0

CY2022Q2

ifrs-full

Current Provisions For Employee Benefits

CurrentProvisionsForEmployeeBenefits

2136000

CY2021Q2

ifrs-full

Current Provisions For Employee Benefits

CurrentProvisionsForEmployeeBenefits

109000

CY2020Q2

ifrs-full

Current Provisions For Employee Benefits

CurrentProvisionsForEmployeeBenefits

43000

CY2022Q2

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

18813000

CY2021Q2

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

1118000

CY2020Q2

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

751000

CY2022Q2

ifrs-full

Current Provisions

CurrentProvisions

2469000

CY2021Q2

ifrs-full

Current Provisions

CurrentProvisions

0

CY2020Q2

ifrs-full

Current Provisions

CurrentProvisions

0

CY2022Q2

ifrs-full

Current Liabilities

CurrentLiabilities

85106000

CY2021Q2

ifrs-full

Current Liabilities

CurrentLiabilities

170464000

CY2020Q2

ifrs-full

Current Liabilities

CurrentLiabilities

2755000

CY2022Q2

ifrs-full

Longterm Borrowings

LongtermBorrowings

47803000

CY2021Q2

ifrs-full

Longterm Borrowings

LongtermBorrowings

11840000

CY2020Q2

ifrs-full

Longterm Borrowings

LongtermBorrowings

0

CY2022Q2

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

189000

CY2021Q2

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

1618000

CY2020Q2

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

0

CY2022Q2

ifrs-full

Noncurrent Liabilities

NoncurrentLiabilities

47992000

CY2021Q2

ifrs-full

Noncurrent Liabilities

NoncurrentLiabilities

13458000

CY2020Q2

ifrs-full

Noncurrent Liabilities

NoncurrentLiabilities

0

CY2021Q2

ifrs-full

Liabilities

183922000

CY2020Q2

ifrs-full

Liabilities

2755000

CY2022Q2

ifrs-full

Issued Capital

IssuedCapital

926581000

CY2021Q2

ifrs-full

Issued Capital

IssuedCapital

10338000

CY2020Q2

ifrs-full

Issued Capital

IssuedCapital

10338000

CY2022Q2

ifrs-full

Other Reserves

OtherReserves

-6814000

CY2021Q2

ifrs-full

Other Reserves

OtherReserves

2843000

CY2020Q2

ifrs-full

Other Reserves

OtherReserves

725000

CY2022Q2

ifrs-full

Retained Earnings

RetainedEarnings

-482405000

CY2021Q2

ifrs-full

Retained Earnings

RetainedEarnings

-62635000

CY2020Q2

ifrs-full

Retained Earnings

RetainedEarnings

-2245000

CY2022Q2

ifrs-full

Equity

437362000

CY2021Q2

ifrs-full

Equity

-49454000

CY2020Q2

ifrs-full

Equity

8818000

CY2022Q2

ifrs-full

Equity And Liabilities

EquityAndLiabilities

570460000

CY2021Q2

ifrs-full

Equity And Liabilities

EquityAndLiabilities

134468000

CY2020Q2

ifrs-full

Equity And Liabilities

EquityAndLiabilities

11573000

CY2019Q2

ifrs-full

Equity

1745000

CY2020

ifrs-full

Profit Loss

ProfitLoss

-2142000

CY2020

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

546000

CY2020

ifrs-full

Comprehensive Income

ComprehensiveIncome

-1596000

CY2020

iren

Increase Decrease Through Contributions Of Equity Net Of Transaction Costs

IncreaseDecreaseThroughContributionsOfEquityNetOfTransactionCosts

2394000

CY2020

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

179000

CY2020

iren

Conversion Of Simple Agreement For Future Equity Notes

ConversionOfSimpleAgreementForFutureEquityNotes

4163000

CY2020

iren

Increase Decrease Through Shares Issued As Part Of Business Combination

IncreaseDecreaseThroughSharesIssuedAsPartOfBusinessCombination

1933000

CY2020Q2

ifrs-full

Equity

8818000

CY2020Q2

ifrs-full

Equity

8818000

CY2021

ifrs-full

Profit Loss

ProfitLoss

-60390000

CY2021

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

1313000

CY2021

ifrs-full

Comprehensive Income

ComprehensiveIncome

-59077000

CY2021

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

805000

CY2021Q2

ifrs-full

Equity

-49454000

CY2021Q2

ifrs-full

Equity

-49454000

CY2022

ifrs-full

Profit Loss

ProfitLoss

-419770000

CY2022

ifrs-full

Other Comprehensive Income

OtherComprehensiveIncome

-23553000

CY2022

ifrs-full

Comprehensive Income

ComprehensiveIncome

-443323000

CY2022

ifrs-full

Increase Decrease Through Sharebased Payment Transactions

IncreaseDecreaseThroughSharebasedPaymentTransactions

13896000

CY2022

ifrs-full

Issue Of Equity

IssueOfEquity

220683000

CY2022

ifrs-full

Increase Decrease Through Conversion Of Convertible Instruments

IncreaseDecreaseThroughConversionOfConvertibleInstruments

695383000

CY2022

iren

Increase Decrease Through Share Based Payment Transactions Advance Prepayments

IncreaseDecreaseThroughShareBasedPaymentTransactionsAdvancePrepayments

177000

CY2022Q2

ifrs-full

Equity

437362000

CY2022

ifrs-full

Receipts From Sales Of Goods And Rendering Of Services

ReceiptsFromSalesOfGoodsAndRenderingOfServices

59037000

CY2021

ifrs-full

Receipts From Sales Of Goods And Rendering Of Services

ReceiptsFromSalesOfGoodsAndRenderingOfServices

7898000

CY2020

ifrs-full

Receipts From Sales Of Goods And Rendering Of Services

ReceiptsFromSalesOfGoodsAndRenderingOfServices

2174000

CY2022

ifrs-full

Payments To Suppliers For Goods And Services And To And On Behalf Of Employees

PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees

32231000

CY2021

ifrs-full

Payments To Suppliers For Goods And Services And To And On Behalf Of Employees

PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees

6400000

CY2020

ifrs-full

Payments To Suppliers For Goods And Services And To And On Behalf Of Employees

PaymentsToSuppliersForGoodsAndServicesAndToAndOnBehalfOfEmployees

3180000

CY2022

ifrs-full

Cash Flows From Used In Operations

CashFlowsFromUsedInOperations

26806000

CY2021

ifrs-full

Cash Flows From Used In Operations

CashFlowsFromUsedInOperations

1498000

CY2020

ifrs-full

Cash Flows From Used In Operations

CashFlowsFromUsedInOperations

-1006000

CY2022

ifrs-full

Interest Received Classified As Operating Activities

InterestReceivedClassifiedAsOperatingActivities

4000

CY2021

ifrs-full

Interest Received Classified As Operating Activities

InterestReceivedClassifiedAsOperatingActivities

6000

CY2020

ifrs-full

Interest Received Classified As Operating Activities

InterestReceivedClassifiedAsOperatingActivities

3000

CY2022

ifrs-full

Other Inflows Outflows Of Cash Classified As Operating Activities

OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

0

CY2021

ifrs-full

Other Inflows Outflows Of Cash Classified As Operating Activities

OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

590000

CY2020

ifrs-full

Other Inflows Outflows Of Cash Classified As Operating Activities

OtherInflowsOutflowsOfCashClassifiedAsOperatingActivities

16000

CY2022

ifrs-full

Interest Paid Classified As Operating Activities

InterestPaidClassifiedAsOperatingActivities

5253000

CY2021

ifrs-full

Interest Paid Classified As Operating Activities

InterestPaidClassifiedAsOperatingActivities

333000

CY2020

ifrs-full

Interest Paid Classified As Operating Activities

InterestPaidClassifiedAsOperatingActivities

0

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

21557000

CY2021

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

1761000

CY2020

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-987000

CY2022

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

83654000

CY2021

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

7300000

CY2020

ifrs-full

Purchase Of Property Plant And Equipment Classified As Investing Activities

PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

3914000

CY2022

ifrs-full

Purchase Of Mining Assets

PurchaseOfMiningAssets

210593000

CY2021

ifrs-full

Purchase Of Mining Assets

PurchaseOfMiningAssets

73815000

CY2020

ifrs-full

Purchase Of Mining Assets

PurchaseOfMiningAssets

0

CY2022

iren

Payments For Right Of Use Assets

PaymentsForRightOfUseAssets

0

CY2021

iren

Payments For Right Of Use Assets

PaymentsForRightOfUseAssets

0

CY2020

iren

Payments For Right Of Use Assets

PaymentsForRightOfUseAssets

160000

CY2022

ifrs-full

Cash Advances And Loans Made To Related Parties

CashAdvancesAndLoansMadeToRelatedParties

22038000

CY2021

ifrs-full

Cash Advances And Loans Made To Related Parties

CashAdvancesAndLoansMadeToRelatedParties

250000

CY2020

ifrs-full

Cash Advances And Loans Made To Related Parties

CashAdvancesAndLoansMadeToRelatedParties

149000

CY2022

iren

Advances And Loans Made To Related Parties

AdvancesAndLoansMadeToRelatedParties

1870000

CY2021

iren

Advances And Loans Made To Related Parties

AdvancesAndLoansMadeToRelatedParties

0

CY2020

iren

Advances And Loans Made To Related Parties

AdvancesAndLoansMadeToRelatedParties

0

CY2022

ifrs-full

Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

40000

CY2021

ifrs-full

Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

2000

CY2020

ifrs-full

Proceeds From Sales Of Property Plant And Equipment Classified As Investing Activities

ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities

0

CY2022

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-318115000

CY2021

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-81363000

CY2020

ifrs-full

Cash Flows From Used In Investing Activities

CashFlowsFromUsedInInvestingActivities

-4223000

CY2022

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

0

CY2021

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

0

CY2020

ifrs-full

Proceeds From Issuing Shares

ProceedsFromIssuingShares

2684000

CY2022

ifrs-full

Proceeds From Issuing Other Equity Instruments

ProceedsFromIssuingOtherEquityInstruments

107845000

CY2021

ifrs-full

Proceeds From Issuing Other Equity Instruments

ProceedsFromIssuingOtherEquityInstruments

105662000

CY2020

ifrs-full

Proceeds From Issuing Other Equity Instruments

ProceedsFromIssuingOtherEquityInstruments

4163000

CY2022

ifrs-full

Payments For Share Issue Costs

PaymentsForShareIssueCosts

4212000

CY2021

ifrs-full

Payments For Share Issue Costs

PaymentsForShareIssueCosts

0

CY2020

ifrs-full

Payments For Share Issue Costs

PaymentsForShareIssueCosts

290000

CY2022

iren

Advance Payment In Relation To Share Based Payments

AdvancePaymentInRelationToShareBasedPayments

0

CY2021

iren

Advance Payment In Relation To Share Based Payments

AdvancePaymentInRelationToShareBasedPayments

0

CY2020

iren

Advance Payment In Relation To Share Based Payments

AdvancePaymentInRelationToShareBasedPayments

-168000

CY2022

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

65200000

CY2021

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

17084000

CY2020

ifrs-full

Proceeds From Borrowings Classified As Financing Activities

ProceedsFromBorrowingsClassifiedAsFinancingActivities

0

CY2022

ifrs-full

Repayments Of Borrowings Classified As Financing Activities

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

12120000

CY2021

ifrs-full

Repayments Of Borrowings Classified As Financing Activities

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

2118000

CY2020

ifrs-full

Repayments Of Borrowings Classified As Financing Activities

RepaymentsOfBorrowingsClassifiedAsFinancingActivities

0

CY2022

iren

Proceeds Net Of Underwriting Fees From Initial Public Offering

ProceedsNetOfUnderwritingFeesFromInitialPublicOffering

215331000

CY2021

iren

Proceeds Net Of Underwriting Fees From Initial Public Offering

ProceedsNetOfUnderwritingFeesFromInitialPublicOffering

0

CY2020

iren

Proceeds Net Of Underwriting Fees From Initial Public Offering

ProceedsNetOfUnderwritingFeesFromInitialPublicOffering

0

CY2022

ifrs-full

Payments For Debt Issue Costs

PaymentsForDebtIssueCosts

0

CY2021

ifrs-full

Payments For Debt Issue Costs

PaymentsForDebtIssueCosts

2569000

CY2020

ifrs-full

Payments For Debt Issue Costs

PaymentsForDebtIssueCosts

0

CY2022

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

6000

CY2021

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

34000

CY2020

ifrs-full

Payments Of Lease Liabilities Classified As Financing Activities

PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities

0

CY2022

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

372038000

CY2021

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

118025000

CY2020

ifrs-full

Cash Flows From Used In Financing Activities

CashFlowsFromUsedInFinancingActivities

6725000

CY2022

ifrs-full

Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes

IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

75480000

CY2021

ifrs-full

Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes

IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

38423000

CY2020

ifrs-full

Increase Decrease In Cash And Cash Equivalents Before Effect Of Exchange Rate Changes

IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges

1515000

CY2021Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

38990000

CY2020Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

1956000

CY2019Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

83000

CY2022

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

-4500000

CY2021

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

-1389000

CY2020

ifrs-full

Effect Of Exchange Rate Changes On Cash And Cash Equivalents

EffectOfExchangeRateChangesOnCashAndCashEquivalents

358000

CY2022Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

109970000

CY2021Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

38990000

CY2020Q2

ifrs-full

Cash And Cash Equivalents

CashAndCashEquivalents

1956000

CY2021Q4

ifrs-full

Proceeds From Issue Of Ordinary Shares

ProceedsFromIssueOfOrdinaryShares

231538468

CY2022

ifrs-full

Disclosure Of Summary Of Significant Accounting Policies Explanatory

DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 2. </span><span style="color: rgb(0, 0, 0);"> Significant accounting policies</span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The principal accounting policies adopted in the preparation of the consolidated financial statements are set out below.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Going concern</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has determined there is material uncertainty that may cast significant doubt on the Group’s ability to continue as a going concern but has concluded it is appropriate to prepare the consolidated financial statements on a going concern basis which contemplates continuity of normal business activities, the realization of assets and settlement of liabilities in the ordinary course of business. The operating cashflows generated by the Group are inherently linked to several key uncertainties and risks including, but not limited to, volatility associated with the economics of Bitcoin mining and the ability of the Group to execute its business plan.</div> <div style="text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">For the year ended 30 June 2022, the Group incurred a loss after tax of $419,770,000 (2021: $60,390,000) and net operating cash inflows of $21,557,000 (2021: $1,761,000). As at 30 June 2022, the Group had net current assets of $75,148,000 (2021: net current liabilities of $130,034,000) and net assets of $437,362,000 (2021: net liabilities of $49,454,000).</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">As further background, the Group’s miners are designed specifically to mine Bitcoin and its future success will depend in a large part upon the value of Bitcoin, and any sustained decline in Bitcoin’s value could adversely affect the business and results of operations. Specifically, the revenues from Bitcoin mining operations are predominantly based upon two factors: (i) the number of Bitcoin rewards that are successfully mined and (ii) the value of Bitcoin. A continued decline in the market price of Bitcoin, an increase in the difficulty of Bitcoin mining, changes in the regulatory environment and/or adverse changes in other inherent risks would significantly negatively impact the Group’s operations. Due to the volatility of the Bitcoin price and the effects of possible changes in the other aforementioned factors, there can be no guarantee that future mining operations will be profitable.</div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The strategy to mitigate these risks and uncertainties is to execute a business plan aimed at continued security, operational efficiency, revenue growth, improving overall mining profit, managing operating expenses and working capital requirements, maintaining capital expenditure optionality, and securing additional financing, as needed, through one or more debt and/or equity capital raisings.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group can wind down its operations (including not acquiring any additional mining hardware and/or incurring the associated infrastructure growth capital expenditure) in the event of unfavourable pricing in Bitcoin. The continuing viability of the Group and its ability to continue as a going concern and meet its debts and commitments as they fall due are therefore significantly dependent upon several factors. These factors have been considered in preparing a cash flow forecast over the next 12 months to consider the going concern of the Group. The key considerations include:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">A base case scenario assuming current Bitcoin prices and global hashrate for the next 12 months, which has been considered at various bitcoin and hashrate scenarios;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">The completion of key construction projects including the commissioning of the 50MW site at Prince George, British Columbia, an additional 30MW at Mackenzie, British Columbia (currently 50MW capacity) and energization at Childress, Texas;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">As at 30 June 2022, the Group held $158,184,000 in prepayments made to Bitmain Technologies Limited (‘Bitmain’) for future mining hardware deliveries. $30,127,000 of this prepayment balance relates to a portion of deliveries assumed to increase the Group’s operating capacity to 4.3 EH/s by the end of the quarter ending 31 December 2022;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">On 1 August 2022, the Group announced that it had reached agreement with Bitmain to ship an additional 1.7 EH/s of miners, which is assumed to increase the Group’s operating capacity to 6.0 EH/s before the end of the fiscal year 2023. The agreement utilizes $46,006,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup> of prepayments, along with $5,869,000 of cash on hand. This additional 1.7 EH/s is now fully paid for by the Group (excluding shipping and taxes). Refer to Note 34 for further information;</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">Utilization of the remaining $82,051,000<sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup> of prepayments, and the timing and volume of any additional future miner deliveries (i.e. beyond the 6.0 EH/s outlined above) continue to be subject to ongoing discussions with Bitmain. For the purposes of this going concern assessment, the Group does not currently expect to make upcoming payments under the relevant contract with Bitmain; and</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">The Group does not currently have any corporate level debt outstanding. For the purposes of this going concern assessment, all existing limited-recourse financing facilities are assumed to be repaid in line with the contractual terms.</div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These key assumptions have been considered using a range of historic Bitcoin price and global hashrate scenarios. The Group aims to maintain a degree of flexibility in both operating and capital expenditure cashflow management where it practicably makes sense, including ongoing internal cashflow monitoring and projection analysis performed to identify potential liquidity risks arising and to be able to respond accordingly.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">As a result, the Group has concluded there is material uncertainty related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern and, therefore, that it may be unable to realize its assets and discharge its liabilities in the normal course of business. However, the Group considers that it will be successful in the above matters and will have adequate cash reserves to enable it to meet its obligations for at least one year from the date of approval of the consolidated financial statements, and, accordingly, has prepared the consolidated financial statements on a going concern basis.</div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div><br/> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; font-style: italic; color: rgb(0, 0, 0);"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(1)</sup></div> <span style="color: rgb(0, 0, 0);"> </span></td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic;">The cash payment made by the Canadian subsidiary of the Group was $46,670,000. The retranslated balance of the prepayment as at 30 June 2022 is $46,006,000.</div> </td> </tr> </table> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic;"><sup style="vertical-align: text-top; line-height: 1; font-size: smaller;">(2)</sup></div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic;">The cash payment made by the Canadian subsidiary of the Group was $83,340,000. The retranslated balance of the prepayment as at 30 June 2022 is $82,051,000.</div> </td> </tr> </table> </div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Basis of preparation</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (‘IFRS’) as issued by the International Accounting Standards Board (‘IASB’).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Historical cost convention</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The consolidated financial statements have been prepared under the historical cost convention, except for the revaluation of financial assets and liabilities at fair value through profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Critical accounting estimates</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The preparation of the consolidated financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the Group’s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the consolidated financial statements, are disclosed in note 3.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Principles of consolidation</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The consolidated financial statements incorporate the assets and liabilities of all subsidiaries of Iris Energy Limited as at 30 June 2022 and 30 June 2021 and the results of all subsidiaries for the years ended 30 June 2022, 30 June 2021, and 30 June 2020.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Subsidiaries are all those entities over which the Group has control (as listed in note 28). The Group controls an entity when the Group is exposed to, or has rights to, variable returns from its involvement with the entity and has the ability to affect those returns through its power to direct the activities of the entity. Subsidiaries are fully consolidated from the date on which control is transferred to the Group. They are de-consolidated from the date that control ceases.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Intercompany transactions, balances and unrealized gains on transactions between entities in the Group are eliminated. Unrealized losses are also eliminated unless the transaction provides evidence of the impairment of the asset transferred. Accounting policies of subsidiaries align to the policies adopted by the Group.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The acquisition of subsidiaries is accounted for using the acquisition method of accounting. A change in ownership interest, without the loss of control, is accounted for as an equity transaction, where the difference between the consideration transferred and the book value of the share of the non-controlling interest acquired is recognized directly in equity attributable to the parent.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Where the Group loses control over a subsidiary, it derecognizes the assets including goodwill, liabilities and non-controlling interest in the subsidiary, together with any cumulative translation differences recognized in equity. The Group recognizes the fair value of the consideration received and the fair value of any investment retained together with any gain or loss in profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Operating segments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Operating segments are presented using the ‘management approach’, where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (‘CODM’). The CODM is responsible for the allocation of resources to operating segments and assessing their performance.</div> <div> <span style="color: rgb(0, 0, 0);"> </span></div> <div><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"> <br/> </span> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Functional and presentation currency</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Directors have elected to change the Group’s presentation currency from Australian dollars (‘A$’) to United States dollars (‘$’, ‘US$’ or ‘US dollars’) effective from 1 July 2021. The change in presentation currency is a voluntary change which is accounted for retrospectively. All other accounting policies are consistent with those adopted in the annual financial report for the year ended 30 June 2021. The consolidated financial statements have been restated to US dollars using the procedures outlined below:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Statement of profit or loss and other comprehensive income and statement of cash flows for each Group entity have been consolidated into US dollars using average foreign currency rates prevailing for the relevant period.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Assets and liabilities in the consolidated statement of financial position have been translated into US dollars at the closing foreign currency rates on the relevant balance sheet dates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">The equity section of the consolidated statement of financial position, including foreign currency translation reserve, accumulated losses, issued capital and the other reserves, have been translated into US dollars using historical rates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Earnings per share and dividend disclosures have also been restated to US dollars to reflect the change in presentation currency.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The functional currency of the Parent Entity is Australian dollars, whilst the presentation currency of the Group is now in US dollars. Some subsidiaries have a functional currency other than Australian dollars, which is translated to the presentation currency.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Transactions in currencies other than an entity’s functional currency are initially recorded in the functional currency by applying the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in currencies other than an entity’s functional currency are retranslated at the foreign exchange rate ruling at the reporting date. Foreign exchange differences arising on translation are recognized in the statement of profit and loss.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Non-monetary assets and liabilities that are measured in terms of historical cost in currencies other than an entity’s functional currency are translated using the exchange rate at the date of the initial transaction.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Foreign operations</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The assets and liabilities of foreign operations are translated into US dollars using the relevant exchange rates at the reporting date. The revenues and expenses of foreign operations are translated into US dollars using the average exchange rates, which approximate the rates at the dates of the transactions, for the period. All resulting foreign exchange differences are recognized in other comprehensive income/(loss) through the foreign currency translation reserve in equity.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The foreign currency translation reserve is recognized in profit or loss when the foreign operation or net investment is disposed of.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Revenue and other income recognition</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes revenue and other income as follows:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Revenue from contracts with customers</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenue is recognized at an amount that reflects the consideration to which the Group is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the Group: identifies the contract with a customer; identifies the performance obligations in the contract; determines the transaction price which takes into account estimates of variable consideration and the time value of money; allocates the transaction price to the separate performance obligations on the basis of the relative stand-alone selling price of each distinct good or service to be delivered; and recognizes revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services promised.</div> <div><br/> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group operates data center infrastructure supporting the verification and validation of Bitcoin blockchain transactions in exchange for Bitcoin, referred to as Bitcoin<span style="font-weight: bold;"> </span>mining. The Group has entered into arrangements with mining pools, whereby computing power is directed to the mining pools in exchange for non-cash consideration in the form of Bitcoin. The provision of computing power is the only performance obligation in the contract with the mining pool operators.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In certain mining pools that, the Group participated in during the year ended 30 June 2020, the amount of reward for computing power depends on the pool’s success in mining blocks. In this type of pool, the total Bitcoin mined by the pool is distributed daily to the pool participant’s, net of the fees of the mining pool operator.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In other pools that, the Group participated in during the years ended 30 June 2020, 30 June 2021 and 30 June 2022, the Group is not directly exposed to the pool’s success in mining blocks. The Group is rewarded in Bitcoin for the hashrate it contributes to these mining pools. The reward for the hashrate contributed by the Group is based on the current network difficulty and global daily revenues from transaction fees, less mining pool fees.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue comprises of the block reward and transaction fees bundled together in a gross daily deposit of Bitcoin into the Group’s exchange wallet. Bitcoin received from the mining pool operator are remitted to the pool participants’ wallets net of the fees of the mining pool operator. The mining pool operator fees are reflected in the quantity of Bitcoin received by the Group and recorded as a reduction in Bitcoin mining revenue.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group measures the non-cash consideration received at the fair market value of the Bitcoin received. Management estimates fair value, on a daily basis, as the quantity of Bitcoin received multiplied by the price quoted on www.coinmarketcap.com (‘Coinmarketcap’) on the day it was received. Management considers the prices quoted on Coinmarketcap to be a level 1 input under IFRS 13 Fair Value Measurement. The Group did not hold any Bitcoin on hand as at 30 June 2022 (30 June 2021: <span style="-sec-ix-hidden:Fact_865a6e0637bb4cfe8e7855e499cede05">Nil</span>).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Other income</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other income is recognized when it is received or when the right to receive payment is established.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Income tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The income tax expense for the period is the tax payable on that period’s taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognized for prior periods, where applicable.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are recognized for temporary differences at the tax rates expected to be applied when the assets are recovered or liabilities are settled, based on those tax rates that are enacted or substantively enacted, except for:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the deferred income tax asset or liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and that, at the time of the transaction, affects neither the accounting nor taxable profits; or</div> </td> </tr> </table> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the taxable temporary difference is associated with interests in subsidiaries, associates or joint ventures, and the timing of the reversal can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.</div> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets are recognized for deductible temporary difference only if the Group considers it probable that future taxable amounts will be available to utilize those temporary differences and losses.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The carrying amount of recognized and unrecognized deferred tax assets are reviewed at each reporting date. Deferred tax assets recognized are reduced to the extent that it is no longer probable that future taxable profits will be available for the carrying amount to be recovered. Previously unrecognized deferred tax assets are recognized to the extent that it is probable that there are future taxable profits available to recover the asset.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax assets against current tax liabilities and deferred tax assets against deferred tax liabilities; and they relate to the same taxable authority on either the same taxable entity or different taxable entities which intend to settle simultaneously.</div> <div> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Uncertainties exist with respect to the interpretation of complex tax regulations, changes in tax laws, and the amount and timing of future taxable income. These uncertainties may require management to adjust expectations based on changes in circumstances, which may impact the amount of deferred tax assets and deferred tax liabilities recognized in the statement of financial position and the amount of other tax losses and temporary differences not recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may require adjustment, resulting in a corresponding credit or charge to the consolidated statement of profit or loss and other comprehensive income/(loss).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Current and non-current classification</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets and liabilities are presented in the consolidated statement of financial position based on current and non-current classification.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An asset is classified as current when it is either expected to be realized or intended to be sold or consumed in the Group’s normal operating cycle; it is held primarily for the purpose of trading; it is expected to be realized within 12 months after the reporting period; or the asset is cash or cash equivalent unless restricted from being exchanged or used to settle a liability for at least 12 months after the reporting period. All other assets are classified as non-current.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A liability is classified as current when it is either expected to be settled in the Group’s normal operating cycle; it is held primarily for the purpose of trading; it is due to be settled within 12 months after the reporting period; or there is no unconditional right to defer the settlement of the liability for at least 12 months after the reporting period. All other liabilities are classified as non-current. Deferred tax assets and liabilities are always classified as non-current.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Other receivables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other receivables are recognized at amortized cost, less any allowance for expected credit losses.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets are initially measured at fair value. Transaction costs are included as part of the initial measurement, except for financial assets at fair value through profit or loss. Such assets are subsequently measured at either amortized cost or fair value depending on their classification. Classification is determined based on both the business model within which such assets are held and the contractual cash flow characteristics of the financial asset unless an accounting mismatch is being avoided.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Financial assets are derecognized when the rights to receive cash flows have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. When there is no reasonable expectation of recovering part or all of a financial asset, its carrying value is written off.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Financial assets at amortized cost</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A financial asset is measured at amortized cost only if both of the following conditions are met: (i) it is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and (ii) the contractual terms of the financial asset represent contractual cash flows that are solely payments of principal and interest.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes a loss allowance for expected credit losses on financial assets which are either measured at amortized cost or fair value through other comprehensive income. The measurement of the loss allowance depends upon the Group’s assessment at the end of each reporting period as to whether the financial instrument’s credit risk has increased significantly since initial recognition, based on reasonable and supportable information that is available, without undue cost or effort to obtain.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Where there has not been a significant increase in exposure to credit risk since initial recognition, a 12-month expected credit loss allowance is estimated. This represents a portion of the asset’s lifetime expected credit losses that is attributable to a default event that is possible within the next 12 months. Where a financial asset has become credit impaired or where it is determined that credit risk has increased significantly, the loss allowance is based on the asset’s lifetime expected credit losses. The amount of expected credit loss recognized is measured on the basis of the probability weighted present value of anticipated cash shortfalls over the life of the instrument discounted at the original effective interest rate.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment is stated at historical cost less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of the items.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Depreciation is calculated on a straight-line basis to write off the net cost of each item of property, plant and equipment (excluding land) over their expected useful lives as follows:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);"> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Buildings</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">20 years<br/> </div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Plant and equipment</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">3-7 years</div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Mining hardware</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">4 years<br/> </div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each reporting date.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An item of property, plant and equipment is derecognized upon disposal or when there is no future economic benefit to the Group. Gains and losses between the carrying amount and the disposal proceeds are taken to profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets under construction consist of capitalized site preparation fees and buildings (including data centers) currently being built. Assets under construction are not depreciated until they are available for use. Once an asset becomes available for use, it is transferred to another category within property, plant and equipment and depreciated over its useful economic life.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Mining hardware includes both installed hardware units and units that have been delivered but are in storage, yet to be installed. Depreciation of mining hardware commences once units are onsite and available for use.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Repair and maintenance costs incurred in connection with planned major maintenance activities are expensed to ‘other expenses’ in profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Leases</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A right-of-use asset is recognized at the commencement date of a lease. The right-of-use asset is measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of the right-of-use assets includes the amount of the lease liability recognized, adjusted for, as applicable, any lease payments made at or before the commencement date net of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="color: rgb(0, 0, 0); text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of the lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amount expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In calculating the present value of the lease payments, the Group uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. Variable lease payments that depend on an index or rate are included in the lease liability, measured using the index or rate as at the date of recognition. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group has applied judgement to determine the lease term for contracts which include renewal and termination options.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goodwill</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Goodwill arises on the acquisition of a business. Goodwill is not amortized. Instead, goodwill is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Impairment losses on goodwill are taken to profit or loss and are not subsequently reversed.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">At the end of the reporting period, property, plant and equipment, goodwill and right-of-use assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or cash generating units) is estimated and compared with its carrying amount. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount, where the recoverable amount is the higher of an asset’s fair value less costs of disposal (‘FVLCOD’) or the value in use (‘VIU’). In assessing FVLCOD or VIU, the estimated future cash flows of the asset are discounted to their present value using a discount rate that reflects the risks specific to the asset or the cash-generating unit (‘CGU’) to which the asset belongs and relevant market assessments. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGU).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Trade and other payables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature, they are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Borrowings</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Loans and borrowings are initially recognized at the fair value of the consideration received, net of transaction costs. They are subsequently measured at amortized cost using the effective interest method.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments (SAFE and convertible notes)</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments are separated into the host liability and embedded derivative components based on the terms of the agreement. On issuance, the liability component of the hybrid financial instrument is initially recognized at the fair value of a similar liability that does not have an equity conversion option. The embedded derivative component is initially recognized at fair value and changes in the fair value are recorded in profit or loss. The host debt is carried at amortized cost using the effective interest method until it is extinguished on conversion or redemption. Any directly attributable transaction costs are allocated to the liability and embedded derivative components in proportion to their initial carrying amount.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">De-recognition of financial liabilities</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group de-recognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Finance costs</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Finance costs attributable to qualifying assets are capitalized as part of the asset. All other finance costs are expensed using the effective interest rate method.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Provisions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Provisions are recognized when the Group has a present (legal or constructive) obligation as a result of a past event, it is probable the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. If the time value of money is material, provisions are discounted using a current pre-tax rate specific to the liability. The increase in the provision resulting from the passage of time is recognized as a finance cost.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Employee benefits</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Short-term employee benefits</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Liabilities for wages and salaries, including non-monetary benefits, annual leave and long service leave expected to be settled wholly within 12 months of the reporting date are measured at the amounts expected to be paid when the liabilities are settled.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Share-based payments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Equity-settled share-based compensation benefits are provided to employees. Equity-settled transactions are awards of shares, or options over shares and restricted stock units, that are provided to employees in exchange for the rendering of services.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using the Black-Scholes-Merton option pricing model and Monte-Carlo simulations which take into account the exercise price, the term of the option, the impact of dilution, the share price at grant date, expected price volatility of the underlying share, the expected dividend yield and the risk-free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the Group receives the services that entitle the employees to receive payment.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is recognized as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognized in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognized in previous periods.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">If equity-settled awards are modified, as a minimum, an expense is recognized as if the modification has not been made. An additional expense is recognized, over the remaining vesting period, for any modification that increases the total fair value of the share-based compensation benefit as at the date of modification.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Fair value measurement</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">When an asset or liability, financial or non-financial, is measured at fair value for recognition or disclosure purposes, the fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; and assumes that the transaction will take place either: in the principal market; or in the absence of a principal market, in the most advantageous market.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Fair value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming they act in their economic best interests. For non-financial assets, the fair value measurement is based on its highest and best use. Valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, are used, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets and liabilities measured at fair value are classified into three levels, using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. Classifications are reviewed at each reporting date and transfers between levels are determined based on a reassessment of the lowest level of input that is significant to the fair value measurement.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">For recurring and non-recurring fair value measurements, external valuers may be used when internal expertise is either not available or when the valuation is deemed to be significant. External valuers are selected based on market knowledge and reputation. Where there is a significant change in fair value of an asset or liability from one period to another, an analysis is undertaken, which includes a verification of the major inputs applied in the latest valuation and a comparison, where applicable, with external sources of data.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Issued capital</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Earnings per share</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share is calculated by dividing the profit attributable to the owners of Iris Energy Limited, excluding any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted for any bonus elements in ordinary shares issued during the financial year. The weighted average number of shares is also adjusted for any ordinary shares to be issued under mandatorily convertible instruments issued by the Group (SAFE see note 17).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goods and Services Tax (‘GST’) and other similar taxes</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenues, expenses and assets are recognized net of the amount of associated GST, unless the GST incurred is not recoverable from the tax authority. In this case it is recognized as part of the cost of the acquisition of the asset or as part of the expense.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the tax authority is included in other receivables or other payables in the statement of financial position.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the tax authority, are presented as operating cash flows.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the tax authority.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Rounding of amounts</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Amounts in this report have been rounded off to the nearest thousand dollars, or, in certain cases, to the nearest dollar.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">New or amended Accounting Standards and Interpretations adopted</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has adopted all of the new or amended IFRS and Interpretations as issued by IASB that are mandatory for the current reporting period. These new standards did not have a material impact on the Group.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been early adopted. The Group believes that the impact of recently issued standards or amendments to existing standards that are not yet effective will not have a material impact on the Group’s consolidated financial statements.</div>

CY2022

ifrs-full

Profit Loss

ProfitLoss

-419770000

CY2021

ifrs-full

Profit Loss

ProfitLoss

-60390000

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

21557000

CY2021

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

1761000

CY2022Q2

ifrs-full

Current Assets Liabilities

CurrentAssetsLiabilities

75148000

CY2021Q2

ifrs-full

Current Assets Liabilities

CurrentAssetsLiabilities

-130034000

CY2022Q2

ifrs-full

Net Assets Liabilities

NetAssetsLiabilities

437362000

CY2021Q2

ifrs-full

Net Assets Liabilities

NetAssetsLiabilities

-49454000

CY2022Q2

iren

Remaining Mining Hardware Prepayments

RemainingMiningHardwarePrepayments

83340000

CY2022

ifrs-full

Description Of Accounting Policy For Segment Reporting Explanatory

DescriptionOfAccountingPolicyForSegmentReportingExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Operating segments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Operating segments are presented using the ‘management approach’, where the information presented is on the same basis as the internal reports provided to the Chief Operating Decision Makers (‘CODM’). The CODM is responsible for the allocation of resources to operating segments and assessing their performance.</div>

CY2022

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Description Of Accounting Policy For Functional Currency Explanatory

DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Functional and presentation currency</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Directors have elected to change the Group’s presentation currency from Australian dollars (‘A$’) to United States dollars (‘$’, ‘US$’ or ‘US dollars’) effective from 1 July 2021. The change in presentation currency is a voluntary change which is accounted for retrospectively. All other accounting policies are consistent with those adopted in the annual financial report for the year ended 30 June 2021. The consolidated financial statements have been restated to US dollars using the procedures outlined below:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Statement of profit or loss and other comprehensive income and statement of cash flows for each Group entity have been consolidated into US dollars using average foreign currency rates prevailing for the relevant period.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Assets and liabilities in the consolidated statement of financial position have been translated into US dollars at the closing foreign currency rates on the relevant balance sheet dates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">The equity section of the consolidated statement of financial position, including foreign currency translation reserve, accumulated losses, issued capital and the other reserves, have been translated into US dollars using historical rates.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt;"> <div style="text-align: left; color: rgb(0, 0, 0);">●</div> </td> <td style="align: left; vertical-align: top; width: auto;"> <div style="text-align: justify; color: rgb(0, 0, 0);">Earnings per share and dividend disclosures have also been restated to US dollars to reflect the change in presentation currency.</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The functional currency of the Parent Entity is Australian dollars, whilst the presentation currency of the Group is now in US dollars. Some subsidiaries have a functional currency other than Australian dollars, which is translated to the presentation currency.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Transactions in currencies other than an entity’s functional currency are initially recorded in the functional currency by applying the exchange rate ruling at the date of the transaction. Monetary assets and liabilities denominated in currencies other than an entity’s functional currency are retranslated at the foreign exchange rate ruling at the reporting date. Foreign exchange differences arising on translation are recognized in the statement of profit and loss.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Non-monetary assets and liabilities that are measured in terms of historical cost in currencies other than an entity’s functional currency are translated using the exchange rate at the date of the initial transaction.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Foreign operations</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The assets and liabilities of foreign operations are translated into US dollars using the relevant exchange rates at the reporting date. The revenues and expenses of foreign operations are translated into US dollars using the average exchange rates, which approximate the rates at the dates of the transactions, for the period. All resulting foreign exchange differences are recognized in other comprehensive income/(loss) through the foreign currency translation reserve in equity.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The foreign currency translation reserve is recognized in profit or loss when the foreign operation or net investment is disposed of.</div>

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Description Of Accounting Policy For Recognition Of Revenue

DescriptionOfAccountingPolicyForRecognitionOfRevenue

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Revenue and other income recognition</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes revenue and other income as follows:</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Revenue from contracts with customers</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenue is recognized at an amount that reflects the consideration to which the Group is expected to be entitled in exchange for transferring goods or services to a customer. For each contract with a customer, the Group: identifies the contract with a customer; identifies the performance obligations in the contract; determines the transaction price which takes into account estimates of variable consideration and the time value of money; allocates the transaction price to the separate performance obligations on the basis of the relative stand-alone selling price of each distinct good or service to be delivered; and recognizes revenue when or as each performance obligation is satisfied in a manner that depicts the transfer to the customer of the goods or services promised.</div> <div><br/> </div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group operates data center infrastructure supporting the verification and validation of Bitcoin blockchain transactions in exchange for Bitcoin, referred to as Bitcoin<span style="font-weight: bold;"> </span>mining. The Group has entered into arrangements with mining pools, whereby computing power is directed to the mining pools in exchange for non-cash consideration in the form of Bitcoin. The provision of computing power is the only performance obligation in the contract with the mining pool operators.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In certain mining pools that, the Group participated in during the year ended 30 June 2020, the amount of reward for computing power depends on the pool’s success in mining blocks. In this type of pool, the total Bitcoin mined by the pool is distributed daily to the pool participant’s, net of the fees of the mining pool operator.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In other pools that, the Group participated in during the years ended 30 June 2020, 30 June 2021 and 30 June 2022, the Group is not directly exposed to the pool’s success in mining blocks. The Group is rewarded in Bitcoin for the hashrate it contributes to these mining pools. The reward for the hashrate contributed by the Group is based on the current network difficulty and global daily revenues from transaction fees, less mining pool fees.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Bitcoin mining revenue comprises of the block reward and transaction fees bundled together in a gross daily deposit of Bitcoin into the Group’s exchange wallet. Bitcoin received from the mining pool operator are remitted to the pool participants’ wallets net of the fees of the mining pool operator. The mining pool operator fees are reflected in the quantity of Bitcoin received by the Group and recorded as a reduction in Bitcoin mining revenue.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group measures the non-cash consideration received at the fair market value of the Bitcoin received. Management estimates fair value, on a daily basis, as the quantity of Bitcoin received multiplied by the price quoted on www.coinmarketcap.com (‘Coinmarketcap’) on the day it was received. Management considers the prices quoted on Coinmarketcap to be a level 1 input under IFRS 13 Fair Value Measurement. The Group did not hold any Bitcoin on hand as at 30 June 2022 (30 June 2021: <span style="-sec-ix-hidden:Fact_865a6e0637bb4cfe8e7855e499cede05">Nil</span>).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Other income</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other income is recognized when it is received or when the right to receive payment is established.</div>

CY2022Q2

iren

Bitcoin On Hand

BitcoinOnHand

0

CY2022

ifrs-full

Description Of Accounting Policy For Income Tax Explanatory

DescriptionOfAccountingPolicyForIncomeTaxExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Income tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The income tax expense for the period is the tax payable on that period’s taxable income based on the applicable income tax rate for each jurisdiction, adjusted by the changes in deferred tax assets and liabilities attributable to temporary differences, unused tax losses and the adjustment recognized for prior periods, where applicable.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are recognized for temporary differences at the tax rates expected to be applied when the assets are recovered or liabilities are settled, based on those tax rates that are enacted or substantively enacted, except for:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the deferred income tax asset or liability arises from the initial recognition of goodwill or an asset or liability in a transaction that is not a business combination and that, at the time of the transaction, affects neither the accounting nor taxable profits; or</div> </td> </tr> </table> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;"> <tr> <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">●</td> <td style="width: auto; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0); text-align: justify;">when the taxable temporary difference is associated with interests in subsidiaries, associates or joint ventures, and the timing of the reversal can be controlled and it is probable that the temporary difference will not reverse in the foreseeable future.</div> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets are recognized for deductible temporary difference only if the Group considers it probable that future taxable amounts will be available to utilize those temporary differences and losses.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The carrying amount of recognized and unrecognized deferred tax assets are reviewed at each reporting date. Deferred tax assets recognized are reduced to the extent that it is no longer probable that future taxable profits will be available for the carrying amount to be recovered. Previously unrecognized deferred tax assets are recognized to the extent that it is probable that there are future taxable profits available to recover the asset.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets and liabilities are offset only where there is a legally enforceable right to offset current tax assets against current tax liabilities and deferred tax assets against deferred tax liabilities; and they relate to the same taxable authority on either the same taxable entity or different taxable entities which intend to settle simultaneously.</div> <div> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Uncertainties exist with respect to the interpretation of complex tax regulations, changes in tax laws, and the amount and timing of future taxable income. These uncertainties may require management to adjust expectations based on changes in circumstances, which may impact the amount of deferred tax assets and deferred tax liabilities recognized in the statement of financial position and the amount of other tax losses and temporary differences not recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may require adjustment, resulting in a corresponding credit or charge to the consolidated statement of profit or loss and other comprehensive income/(loss).</div>

CY2022

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Description Of Accounting Policy To Determine Components Of Cash And Cash Equivalents

DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash and cash equivalents includes cash on hand, deposits held at call with financial institutions, other short-term, highly liquid investments with original maturities of three months or less that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.</div>

CY2022

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Description Of Accounting Policy For Trade And Other Receivables Explanatory

DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Other receivables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Other receivables are recognized at amortized cost, less any allowance for expected credit losses.</div>

CY2022

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Description Of Accounting Policy For Financial Assets Explanatory

DescriptionOfAccountingPolicyForFinancialAssetsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Investments and other financial assets are initially measured at fair value. Transaction costs are included as part of the initial measurement, except for financial assets at fair value through profit or loss. Such assets are subsequently measured at either amortized cost or fair value depending on their classification. Classification is determined based on both the business model within which such assets are held and the contractual cash flow characteristics of the financial asset unless an accounting mismatch is being avoided.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Financial assets are derecognized when the rights to receive cash flows have expired or have been transferred and the Group has transferred substantially all the risks and rewards of ownership. When there is no reasonable expectation of recovering part or all of a financial asset, its carrying value is written off.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Financial assets at amortized cost</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A financial asset is measured at amortized cost only if both of the following conditions are met: (i) it is held within a business model whose objective is to hold assets in order to collect contractual cash flows; and (ii) the contractual terms of the financial asset represent contractual cash flows that are solely payments of principal and interest.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of financial assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group recognizes a loss allowance for expected credit losses on financial assets which are either measured at amortized cost or fair value through other comprehensive income. The measurement of the loss allowance depends upon the Group’s assessment at the end of each reporting period as to whether the financial instrument’s credit risk has increased significantly since initial recognition, based on reasonable and supportable information that is available, without undue cost or effort to obtain.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Where there has not been a significant increase in exposure to credit risk since initial recognition, a 12-month expected credit loss allowance is estimated. This represents a portion of the asset’s lifetime expected credit losses that is attributable to a default event that is possible within the next 12 months. Where a financial asset has become credit impaired or where it is determined that credit risk has increased significantly, the loss allowance is based on the asset’s lifetime expected credit losses. The amount of expected credit loss recognized is measured on the basis of the probability weighted present value of anticipated cash shortfalls over the life of the instrument discounted at the original effective interest rate.</div>

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Description Of Accounting Policy For Property Plant And Equipment Explanatory

DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Property, plant and equipment is stated at historical cost less accumulated depreciation and impairment. Historical cost includes expenditure that is directly attributable to the acquisition of the items.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Depreciation is calculated on a straight-line basis to write off the net cost of each item of property, plant and equipment (excluding land) over their expected useful lives as follows:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table border="0" cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: rgb(0, 0, 0);"> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Buildings</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">20 years<br/> </div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Plant and equipment</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">3-7 years</div> </td> </tr> <tr> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Mining hardware</div> </td> <td style="width: 50%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">4 years<br/> </div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The residual values, useful lives and depreciation methods are reviewed, and adjusted if appropriate, at each reporting date.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An asset’s carrying amount is written down immediately to its recoverable amount if the asset’s carrying amount is greater than its estimated recoverable amount.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">An item of property, plant and equipment is derecognized upon disposal or when there is no future economic benefit to the Group. Gains and losses between the carrying amount and the disposal proceeds are taken to profit or loss.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets under construction consist of capitalized site preparation fees and buildings (including data centers) currently being built. Assets under construction are not depreciated until they are available for use. Once an asset becomes available for use, it is transferred to another category within property, plant and equipment and depreciated over its useful economic life.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Mining hardware includes both installed hardware units and units that have been delivered but are in storage, yet to be installed. Depreciation of mining hardware commences once units are onsite and available for use.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Repair and maintenance costs incurred in connection with planned major maintenance activities are expensed to ‘other expenses’ in profit or loss.</div>

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Description Of Accounting Policy For Leases Explanatory

DescriptionOfAccountingPolicyForLeasesExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Leases</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. The Group applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">A right-of-use asset is recognized at the commencement date of a lease. The right-of-use asset is measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of the right-of-use assets includes the amount of the lease liability recognized, adjusted for, as applicable, any lease payments made at or before the commencement date net of any lease incentives received, any initial direct costs incurred, and, except where included in the cost of inventories, an estimate of costs expected to be incurred for dismantling and removing the underlying asset, and restoring the site or asset. Right-of-use assets are depreciated on a straight-line basis over the shorter of the lease term and the estimated useful lives of the assets.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="color: rgb(0, 0, 0); text-align: justify; font-family: 'Times New Roman'; font-size: 10pt;">At the commencement date of the lease, the Group recognizes lease liabilities measured at the present value of the lease payments to be made over the lease term. The lease payments include fixed payments (including in-substance fixed payments) less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amount expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects the Group exercising the option to terminate.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In calculating the present value of the lease payments, the Group uses the interest rate implicit in the lease or, if that rate cannot be readily determined, the Group’s incremental borrowing rate. Generally, the Group uses its incremental borrowing rate as the discount rate. Variable lease payments that depend on an index or rate are included in the lease liability, measured using the index or rate as at the date of recognition. The lease liability is subsequently increased by the interest cost on the lease liability and decreased by lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the lease payments (e.g. changes to future payments resulting from a change in an index or rate used to determine such lease payments) or a change in the assessment of an option to purchase the underlying asset. The Group has applied judgement to determine the lease term for contracts which include renewal and termination options.</div>

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Description Of Accounting Policy For Goodwill Explanatory

DescriptionOfAccountingPolicyForGoodwillExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goodwill</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Goodwill arises on the acquisition of a business. Goodwill is not amortized. Instead, goodwill is tested annually for impairment, or more frequently if events or changes in circumstances indicate that it might be impaired, and is carried at cost less accumulated impairment losses. Impairment losses on goodwill are taken to profit or loss and are not subsequently reversed.</div>

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Description Of Accounting Policy For Impairment Of Assets Explanatory

DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">At the end of the reporting period, property, plant and equipment, goodwill and right-of-use assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset (or cash generating units) is estimated and compared with its carrying amount. An impairment loss is recognized for the amount by which the asset’s carrying amount exceeds its recoverable amount, where the recoverable amount is the higher of an asset’s fair value less costs of disposal (‘FVLCOD’) or the value in use (‘VIU’). In assessing FVLCOD or VIU, the estimated future cash flows of the asset are discounted to their present value using a discount rate that reflects the risks specific to the asset or the cash-generating unit (‘CGU’) to which the asset belongs and relevant market assessments. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash inflows which are largely independent of the cash inflows from other assets or groups of assets (CGU).</div>

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Description Of Accounting Policy For Trade And Other Payables Explanatory

DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Trade and other payables</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">These amounts represent liabilities for goods and services provided to the Group prior to the end of the financial year and which are unpaid. Due to their short-term nature, they are not discounted. The amounts are unsecured and are usually paid within 30 days of recognition.</div>

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Description Of Accounting Policy For Borrowings Explanatory

DescriptionOfAccountingPolicyForBorrowingsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Borrowings</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Loans and borrowings are initially recognized at the fair value of the consideration received, net of transaction costs. They are subsequently measured at amortized cost using the effective interest method.</div>

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Description Of Accounting Policy For Financial Instruments Explanatory

DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments (SAFE and convertible notes)</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Hybrid financial instruments are separated into the host liability and embedded derivative components based on the terms of the agreement. On issuance, the liability component of the hybrid financial instrument is initially recognized at the fair value of a similar liability that does not have an equity conversion option. The embedded derivative component is initially recognized at fair value and changes in the fair value are recorded in profit or loss. The host debt is carried at amortized cost using the effective interest method until it is extinguished on conversion or redemption. Any directly attributable transaction costs are allocated to the liability and embedded derivative components in proportion to their initial carrying amount.</div>

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Description Of Accounting Policy For Derecognition Of Financial Instruments Explanatory

DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">De-recognition of financial liabilities</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group de-recognizes financial liabilities when, and only when, the Group’s obligations are discharged, cancelled or they expire. The difference between the carrying amount of the financial liability derecognized and the consideration paid and payable is recognized in profit or loss.</div>

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Description Of Accounting Policy For Finance Costs Explanatory

DescriptionOfAccountingPolicyForFinanceCostsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Finance costs</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Finance costs attributable to qualifying assets are capitalized as part of the asset. All other finance costs are expensed using the effective interest rate method.</div>

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Description Of Accounting Policy For Provisions Explanatory

DescriptionOfAccountingPolicyForProvisionsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Provisions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Provisions are recognized when the Group has a present (legal or constructive) obligation as a result of a past event, it is probable the Group will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the reporting date, taking into account the risks and uncertainties surrounding the obligation. If the time value of money is material, provisions are discounted using a current pre-tax rate specific to the liability. The increase in the provision resulting from the passage of time is recognized as a finance cost.</div>

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Description Of Accounting Policy For Employee Benefits Explanatory

DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Employee benefits</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Short-term employee benefits</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Liabilities for wages and salaries, including non-monetary benefits, annual leave and long service leave expected to be settled wholly within 12 months of the reporting date are measured at the amounts expected to be paid when the liabilities are settled.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Share-based payments</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Equity-settled share-based compensation benefits are provided to employees. Equity-settled transactions are awards of shares, or options over shares and restricted stock units, that are provided to employees in exchange for the rendering of services.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is measured at fair value on grant date. Fair value is independently determined using the Black-Scholes-Merton option pricing model and Monte-Carlo simulations which take into account the exercise price, the term of the option, the impact of dilution, the share price at grant date, expected price volatility of the underlying share, the expected dividend yield and the risk-free interest rate for the term of the option, together with non-vesting conditions that do not determine whether the Group receives the services that entitle the employees to receive payment.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The cost of equity-settled transactions is recognized as an expense with a corresponding increase in equity over the vesting period. The cumulative charge to profit or loss is calculated based on the grant date fair value of the award, the best estimate of the number of awards that are likely to vest and the expired portion of the vesting period. The amount recognized in profit or loss for the period is the cumulative amount calculated at each reporting date less amounts already recognized in previous periods.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Market conditions are taken into consideration in determining fair value. Therefore, any awards subject to market conditions are considered to vest irrespective of whether or not that market condition has been met, provided all other conditions are satisfied.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">If equity-settled awards are modified, as a minimum, an expense is recognized as if the modification has not been made. An additional expense is recognized, over the remaining vesting period, for any modification that increases the total fair value of the share-based compensation benefit as at the date of modification.</div>

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Description Of Accounting Policy For Fair Value Measurement Explanatory

DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Fair value measurement</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">When an asset or liability, financial or non-financial, is measured at fair value for recognition or disclosure purposes, the fair value is based on the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date; and assumes that the transaction will take place either: in the principal market; or in the absence of a principal market, in the most advantageous market.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Fair value is measured using the assumptions that market participants would use when pricing the asset or liability, assuming they act in their economic best interests. For non-financial assets, the fair value measurement is based on its highest and best use. Valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure fair value, are used, maximizing the use of relevant observable inputs and minimizing the use of unobservable inputs.</div> <div style="text-align: justify; color: rgb(0, 0, 0);"> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Assets and liabilities measured at fair value are classified into three levels, using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. Classifications are reviewed at each reporting date and transfers between levels are determined based on a reassessment of the lowest level of input that is significant to the fair value measurement.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">For recurring and non-recurring fair value measurements, external valuers may be used when internal expertise is either not available or when the valuation is deemed to be significant. External valuers are selected based on market knowledge and reputation. Where there is a significant change in fair value of an asset or liability from one period to another, an analysis is undertaken, which includes a verification of the major inputs applied in the latest valuation and a comparison, where applicable, with external sources of data.</div>

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Description Of Accounting Policy For Issued Capital Explanatory

DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Issued capital</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.</div>

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Description Of Accounting Policy For Earnings Per Share Explanatory

DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Earnings per share</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Basic earnings per share is calculated by dividing the profit attributable to the owners of Iris Energy Limited, excluding any costs of servicing equity other than ordinary shares, by the weighted average number of ordinary shares outstanding during the financial year, adjusted for any bonus elements in ordinary shares issued during the financial year. The weighted average number of shares is also adjusted for any ordinary shares to be issued under mandatorily convertible instruments issued by the Group (SAFE see note 17).</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Diluted earnings per share adjusts the figures used in the determination of basic earnings per share to take into account the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares and the weighted average number of shares assumed to have been issued for no consideration in relation to dilutive potential ordinary shares.</div>

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Description Of Accounting Policy For Taxes Other Than Income Tax Explanatory

DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Goods and Services Tax (‘GST’) and other similar taxes</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Revenues, expenses and assets are recognized net of the amount of associated GST, unless the GST incurred is not recoverable from the tax authority. In this case it is recognized as part of the cost of the acquisition of the asset or as part of the expense.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the tax authority is included in other receivables or other payables in the statement of financial position.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Cash flows are presented on a gross basis. The GST components of cash flows arising from investing or financing activities which are recoverable from, or payable to the tax authority, are presented as operating cash flows.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Commitments and contingencies are disclosed net of the amount of GST recoverable from, or payable to, the tax authority.</div>

CY2022

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Disclosure Of Accounting Judgements And Estimates Explanatory

DisclosureOfAccountingJudgementsAndEstimatesExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 3. </span><span style="color: rgb(0, 0, 0);"> Critical accounting judgements, estimates and assumptions</span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The preparation of the consolidated financial statements requires management to make judgements, estimates and assumptions that affect the reported amounts in the consolidated financial statements. Management continually evaluates its judgements and estimates in relation to assets, liabilities, contingent liabilities, revenue and expenses. Management bases its judgements, estimates and assumptions on historical experience and on other various factors, including expectations of future events, management believes to be reasonable under the circumstances. The resulting accounting judgements and estimates will seldom equal the related actual results. The judgements, estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities (refer to the respective notes) within the next financial year are discussed below.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Share-based payment transactions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group measures the cost of equity-settled transactions with employees by reference to the fair value of the equity instruments at the date at which they are granted. The fair value is determined by using the Black-Scholes-Merton option-pricing model and Monte-Carlo simulations which take into account the terms and conditions upon which the instruments were granted. Management has exercised its best judgements in determining the key inputs for the valuation models used, which includes volatility, grant-date share price, expected term and the risk-free rate. Please refer to note 31 for the key assumptions.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Estimation of useful lives of assets</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group determines the estimated useful lives and related depreciation and amortization charges for its property, plant and equipment. The useful lives could change significantly as a result of technical innovations or some other event. The depreciation and amortization charge will increase where the useful lives are less than previously estimated lives, or technically obsolete or non-strategic assets that have been abandoned or sold, will be written off or written down.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Impairment of non-financial assets other than goodwill</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group assesses impairment of non-financial assets other than goodwill at each reporting date by evaluating conditions specific to the Group and to the particular asset that may lead to impairment. If an impairment trigger exists, the recoverable amount of the asset is determined. This involves assessing the value of the asset at FVLCOD or using VIU models, which incorporate a number of key estimates and assumptions. For the year ended 30 June 2022, the Group recorded an impairment of $167,000 on right- of-use assets held in relation to prepaid hosting fees. For the year ended 30 June 2021, the Group recorded an impairment of $432,000 on buildings and mining hardware assets. No triggers existed at the reporting date which suggested any additional impairment of assets was necessary.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Deferred tax assets relating to temporary differences and unused tax losses are recognized only to the extent that it is probable that the future taxable profit will be available against which the benefits of the deferred tax can be utilized. At the reporting date, deferred tax assets have only been recognized to the extent of deferred tax liabilities if they are related to the same tax jurisdiction. Deferred tax assets in relation to losses have not been recognized in the consolidated statement of financial position and will not be recognized until such time when there is more certainty in relation to the availability of future taxable profits.</div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Income tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Uncertainties exist with respect to the interpretation of complex tax regulations, changes in tax laws, and the amount and timing of future taxable income. These uncertainties may require management to adjust expectations based on changes in circumstances, which may impact the amount of deferred tax assets and deferred tax liabilities recognized in the consolidated statement of financial position and the amount of other tax losses and temporary differences not yet recognized. In such circumstances, some or all of the carrying amounts of recognized deferred tax assets and liabilities may require adjustment, resulting in a corresponding credit or charge to profit or loss or other comprehensive income/(loss).</div>

CY2022

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Impairment Loss Recognised In Profit Or Loss

ImpairmentLossRecognisedInProfitOrLoss

167000

CY2021

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Impairment Loss Recognised In Profit Or Loss

ImpairmentLossRecognisedInProfitOrLoss

432000

CY2022

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Gains Losses On Disposals Of Property Plant And Equipment

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

12000

CY2021

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Gains Losses On Disposals Of Property Plant And Equipment

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

0

CY2020

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Gains Losses On Disposals Of Property Plant And Equipment

GainsLossesOnDisposalsOfPropertyPlantAndEquipment

0

CY2022

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Revenue From Government Grants

RevenueFromGovernmentGrants

0

CY2021

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Revenue From Government Grants

RevenueFromGovernmentGrants

165000

CY2020

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Revenue From Government Grants

RevenueFromGovernmentGrants

0

CY2022

iren

Insurance Recovery

InsuranceRecovery

0

CY2021

iren

Insurance Recovery

InsuranceRecovery

418000

CY2020

iren

Insurance Recovery

InsuranceRecovery

16000

CY2022

iren

Income Related To Proceeds From Issuance Of Options To Executive Directors

IncomeRelatedToProceedsFromIssuanceOfOptionsToExecutiveDirectors

0

CY2021

iren

Income Related To Proceeds From Issuance Of Options To Executive Directors

IncomeRelatedToProceedsFromIssuanceOfOptionsToExecutiveDirectors

7000

CY2020

iren

Income Related To Proceeds From Issuance Of Options To Executive Directors

IncomeRelatedToProceedsFromIssuanceOfOptionsToExecutiveDirectors

0

CY2022

ifrs-full

Other Income

OtherIncome

12000

CY2021

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Other Income

OtherIncome

590000

CY2020

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Other Income

OtherIncome

16000

CY2022

iren

Prior Year Current Tax Over Under Provisions

PriorYearCurrentTaxOverUnderProvisions

-523000

CY2022

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Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

7682000

CY2021

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Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

1209000

CY2020

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

727000

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

59000

CY2021

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

43000

CY2020

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Depreciation Rightofuse Assets

DepreciationRightofuseAssets

30000

CY2022

ifrs-full

Depreciation Expense

DepreciationExpense

7741000

CY2021

ifrs-full

Depreciation Expense

DepreciationExpense

1252000

CY2020

ifrs-full

Depreciation Expense

DepreciationExpense

757000

CY2022

ifrs-full

Insurance Expense

InsuranceExpense

5065000

CY2021

ifrs-full

Insurance Expense

InsuranceExpense

95000

CY2020

ifrs-full

Insurance Expense

InsuranceExpense

44000

CY2022

ifrs-full

Advertising Expense

AdvertisingExpense

305000

CY2021

ifrs-full

Advertising Expense

AdvertisingExpense

29000

CY2020

ifrs-full

Advertising Expense

AdvertisingExpense

7000

CY2022

ifrs-full

Rental Expense

RentalExpense

177000

CY2021

ifrs-full

Rental Expense

RentalExpense

92000

CY2020

ifrs-full

Rental Expense

RentalExpense

18000

CY2022

iren

Site Expense

SiteExpense

1644000

CY2021

iren

Site Expense

SiteExpense

170000

CY2020

iren

Site Expense

SiteExpense

30000

CY2022

ifrs-full

Donations And Subsidies Expense

DonationsAndSubsidiesExpense

464000

CY2021

ifrs-full

Donations And Subsidies Expense

DonationsAndSubsidiesExpense

0

CY2020

ifrs-full

Donations And Subsidies Expense

DonationsAndSubsidiesExpense

0

CY2022

ifrs-full

Fee And Commission Expense

FeeAndCommissionExpense

462000

CY2021

ifrs-full

Fee And Commission Expense

FeeAndCommissionExpense

1000

CY2020

ifrs-full

Fee And Commission Expense

FeeAndCommissionExpense

0

CY2022

iren

Site Identification Costs

SiteIdentificationCosts

258000

CY2021

iren

Site Identification Costs

SiteIdentificationCosts

0

CY2020

iren

Site Identification Costs

SiteIdentificationCosts

0

CY2022

ifrs-full

Tax Expense Other Than Income Tax Expense

TaxExpenseOtherThanIncomeTaxExpense

2469000

CY2021

ifrs-full

Tax Expense Other Than Income Tax Expense

TaxExpenseOtherThanIncomeTaxExpense

0

CY2020

ifrs-full

Tax Expense Other Than Income Tax Expense

TaxExpenseOtherThanIncomeTaxExpense

0

CY2022

ifrs-full

Miscellaneous Other Operating Expense

MiscellaneousOtherOperatingExpense

861000

CY2021

ifrs-full

Miscellaneous Other Operating Expense

MiscellaneousOtherOperatingExpense

79000

CY2020

ifrs-full

Miscellaneous Other Operating Expense

MiscellaneousOtherOperatingExpense

84000

CY2022

ifrs-full

Other Expense By Nature

OtherExpenseByNature

11705000

CY2021

ifrs-full

Other Expense By Nature

OtherExpenseByNature

466000

CY2020

ifrs-full

Other Expense By Nature

OtherExpenseByNature

183000

CY2022

ifrs-full

Disclosure Of Finance Cost Explanatory

DisclosureOfFinanceCostExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 8. </span><span style="color: rgb(0, 0, 0);"> Finance expense</span></div> <div style="color: #001B52; font-size: 12pt; font-weight: bold; font-family: 'Times New Roman';"> <span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"><br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2020</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Interest expense on borrowings</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">5,343</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">102</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Interest expense on hybrid financial instruments</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">26,748</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">14,182</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Interest expense on lease liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">99</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">22</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Amortization of capitalized borrowing costs</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,508</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,968</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Loss on embedded derivatives held at fair value through profit or loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">390,743</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">44,692</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">425,441</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">61,175</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">102</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022

ifrs-full

Interest Expense

InterestExpense

5343000

CY2021

ifrs-full

Interest Expense

InterestExpense

311000

CY2020

ifrs-full

Interest Expense

InterestExpense

102000

CY2022

ifrs-full

Interest Expense On Debt Instruments Issued

InterestExpenseOnDebtInstrumentsIssued

26748000

CY2021

ifrs-full

Interest Expense On Debt Instruments Issued

InterestExpenseOnDebtInstrumentsIssued

14182000

CY2020

ifrs-full

Interest Expense On Debt Instruments Issued

InterestExpenseOnDebtInstrumentsIssued

0

CY2022

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

99000

CY2021

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

22000

CY2020

ifrs-full

Interest Expense On Lease Liabilities

InterestExpenseOnLeaseLiabilities

0

CY2022

ifrs-full

Borrowing Costs Capitalised

BorrowingCostsCapitalised

2508000

CY2021

ifrs-full

Borrowing Costs Capitalised

BorrowingCostsCapitalised

1968000

CY2020

ifrs-full

Borrowing Costs Capitalised

BorrowingCostsCapitalised

0

CY2022

ifrs-full

Losses On Change In Fair Value Of Derivatives

LossesOnChangeInFairValueOfDerivatives

390743000

CY2021

ifrs-full

Losses On Change In Fair Value Of Derivatives

LossesOnChangeInFairValueOfDerivatives

44692000

CY2020

ifrs-full

Losses On Change In Fair Value Of Derivatives

LossesOnChangeInFairValueOfDerivatives

0

CY2022

ifrs-full

Finance Costs

FinanceCosts

425441000

CY2021

ifrs-full

Finance Costs

FinanceCosts

61175000

CY2020

ifrs-full

Finance Costs

FinanceCosts

102000

CY2022

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-417046000

CY2021

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-59151000

CY2020

ifrs-full

Profit Loss Before Tax

ProfitLossBeforeTax

-2142000

CY2022

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.30

CY2021

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.26

CY2020

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.275

CY2022

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-125114000

CY2021

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-15379000

CY2020

ifrs-full

Tax Expense Income At Applicable Tax Rate

TaxExpenseIncomeAtApplicableTaxRate

-589000

CY2022

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

128643000

CY2021

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

16061000

CY2020

ifrs-full

Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss

TaxEffectOfExpenseNotDeductibleInDeterminingTaxableProfitTaxLoss

58000

CY2022

ifrs-full

Tax Effect Of Tax Losses

TaxEffectOfTaxLosses

3529000

CY2021

ifrs-full

Tax Effect Of Tax Losses

TaxEffectOfTaxLosses

682000

CY2020

ifrs-full

Tax Effect Of Tax Losses

TaxEffectOfTaxLosses

-531000

CY2022

iren

Current Year Tax Losses Not Recognized

CurrentYearTaxLossesNotRecognized

534000

CY2021

iren

Current Year Tax Losses Not Recognized

CurrentYearTaxLossesNotRecognized

704000

CY2020

iren

Current Year Tax Losses Not Recognized

CurrentYearTaxLossesNotRecognized

416000

CY2022

ifrs-full

Tax Benefit Arising From Previously Unrecognised Tax Loss Tax Credit Or Temporary Difference Of Prior Period Used To Reduce Current Tax Expense

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

1019000

CY2021

ifrs-full

Tax Benefit Arising From Previously Unrecognised Tax Loss Tax Credit Or Temporary Difference Of Prior Period Used To Reduce Current Tax Expense

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

240000

CY2020

ifrs-full

Tax Benefit Arising From Previously Unrecognised Tax Loss Tax Credit Or Temporary Difference Of Prior Period Used To Reduce Current Tax Expense

TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense

0

CY2022

ifrs-full

Tax Effect Of Foreign Tax Rates

TaxEffectOfForeignTaxRates

203000

CY2021

ifrs-full

Tax Effect Of Foreign Tax Rates

TaxEffectOfForeignTaxRates

-3000

CY2020

ifrs-full

Tax Effect Of Foreign Tax Rates

TaxEffectOfForeignTaxRates

-4000

CY2022

ifrs-full

Tax Effect From Change In Tax Rate

TaxEffectFromChangeInTaxRate

0

CY2021

ifrs-full

Tax Effect From Change In Tax Rate

TaxEffectFromChangeInTaxRate

94000

CY2020

ifrs-full

Tax Effect From Change In Tax Rate

TaxEffectFromChangeInTaxRate

16000

CY2022

iren

Current Year Temporary Differences Not Recognized

CurrentYearTemporaryDifferencesNotRecognized

0

CY2021

iren

Current Year Temporary Differences Not Recognized

CurrentYearTemporaryDifferencesNotRecognized

2000

CY2020

iren

Current Year Temporary Differences Not Recognized

CurrentYearTemporaryDifferencesNotRecognized

103000

CY2021

iren

Prior Year Current Tax Over Under Provisions

PriorYearCurrentTaxOverUnderProvisions

0

CY2020

iren

Prior Year Current Tax Over Under Provisions

PriorYearCurrentTaxOverUnderProvisions

0

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

2724000

CY2021

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

1239000

CY2020

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

CY2022

ifrs-full

Deferred Tax Relating To Items Charged Or Credited Directly To Equity

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

4805000

CY2022Q2

iren

Deferred Tax Asset Gross

DeferredTaxAssetGross

10556000

CY2022

iren

Deferred Tax Assets Offsetting Against Liability

DeferredTaxAssetsOffsettingAgainstLiability

8321000

CY2022

ifrs-full

Current Tax Expense Income

CurrentTaxExpenseIncome

672000

CY2021

ifrs-full

Current Tax Expense Income

CurrentTaxExpenseIncome

532000

CY2020

ifrs-full

Current Tax Expense Income

CurrentTaxExpenseIncome

0

CY2022

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

2052000

CY2021

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

707000

CY2020

ifrs-full

Deferred Tax Expense Income

DeferredTaxExpenseIncome

0

CY2022

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

2724000

CY2021

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

1239000

CY2020

ifrs-full

Income Tax Expense Continuing Operations

IncomeTaxExpenseContinuingOperations

0

CY2020

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.275

CY2021

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.26

CY2022

iren

Base Rate Entity Turnover

BaseRateEntityTurnover

34474000

CY2022

iren

Base Rate Entity Turnover

BaseRateEntityTurnover

50000000

CY2022

ifrs-full

Applicable Tax Rate

ApplicableTaxRate

0.30

CY2022Q2

iren

Unused Tax Losses

UnusedTaxLosses

19268000

CY2021Q2

iren

Unused Tax Losses

UnusedTaxLosses

7239000

CY2020Q2

iren

Unused Tax Losses

UnusedTaxLosses

4065000

CY2022Q2

iren

Tax Effect At Applicable Tax Rate For Deferred Tax Assets

TaxEffectAtApplicableTaxRateForDeferredTaxAssets

5117000

CY2021Q2

iren

Tax Effect At Applicable Tax Rate For Deferred Tax Assets

TaxEffectAtApplicableTaxRateForDeferredTaxAssets

1887000

CY2020Q2

iren

Tax Effect At Applicable Tax Rate For Deferred Tax Assets

TaxEffectAtApplicableTaxRateForDeferredTaxAssets

1021000

CY2022Q2

iren

Deductible Temporary Differences For Deferred Tax Assets

DeductibleTemporaryDifferencesForDeferredTaxAssets

3854000

CY2021Q2

iren

Deductible Temporary Differences For Deferred Tax Assets

DeductibleTemporaryDifferencesForDeferredTaxAssets

798000

CY2020Q2

iren

Deductible Temporary Differences For Deferred Tax Assets

DeductibleTemporaryDifferencesForDeferredTaxAssets

649000

CY2022Q2

iren

Deferred Tax Asset On Losses For Which No Deferred Tax Asset Recognized

DeferredTaxAssetOnLossesForWhichNoDeferredTaxAssetRecognized

1263000

CY2021Q2

iren

Deferred Tax Asset On Losses For Which No Deferred Tax Asset Recognized

DeferredTaxAssetOnLossesForWhichNoDeferredTaxAssetRecognized

1089000

CY2020Q2

iren

Deferred Tax Asset On Losses For Which No Deferred Tax Asset Recognized

DeferredTaxAssetOnLossesForWhichNoDeferredTaxAssetRecognized

372000

CY2020Q2

iren

Deferred Tax Asset Gross

DeferredTaxAssetGross

0

CY2021

ifrs-full

Deferred Tax Expense Income Recognised In Profit Or Loss

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

911000

CY2021

ifrs-full

Deferred Tax Relating To Items Charged Or Credited Directly To Equity

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

0

CY2021Q2

iren

Deferred Tax Asset Gross

DeferredTaxAssetGross

911000

CY2022

ifrs-full

Deferred Tax Expense Income Recognised In Profit Or Loss

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

4840000

CY2022

iren

Impairment Right Of Use Assets

ImpairmentRightOfUseAssets

-167000

CY2022Q2

ifrs-full

Balances With Banks

BalancesWithBanks

109970000

CY2021Q2

ifrs-full

Balances With Banks

BalancesWithBanks

38990000

CY2022Q2

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

2235000

CY2020Q2

iren

Deferred Tax Liabilities Gross

DeferredTaxLiabilitiesGross

0

CY2021

iren

Deferred Tax Liability Deferred Tax Expense Income Recognized In Profit Or Loss

DeferredTaxLiabilityDeferredTaxExpenseIncomeRecognizedInProfitOrLoss

-1618000

CY2021

iren

Deferred Tax Liabilities Relating To Items Charged Or Credited Directly To Equity

DeferredTaxLiabilitiesRelatingToItemsChargedOrCreditedDirectlyToEquity

0

CY2021Q2

iren

Deferred Tax Liabilities Gross

DeferredTaxLiabilitiesGross

1618000

CY2022

iren

Deferred Tax Liability Deferred Tax Expense Income Recognized In Profit Or Loss

DeferredTaxLiabilityDeferredTaxExpenseIncomeRecognizedInProfitOrLoss

-6892000

CY2022

iren

Deferred Tax Liabilities Relating To Items Charged Or Credited Directly To Equity

DeferredTaxLiabilitiesRelatingToItemsChargedOrCreditedDirectlyToEquity

0

CY2022Q2

iren

Deferred Tax Liabilities Gross

DeferredTaxLiabilitiesGross

8510000

CY2022

iren

Deferred Tax Liability Jurisdictional Offsetting Against Deferred Tax Assets

DeferredTaxLiabilityJurisdictionalOffsettingAgainstDeferredTaxAssets

8321000

CY2022Q2

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

189000

CY2022

iren

Increase Decrease In Deferred Tax Assets

IncreaseDecreaseInDeferredTaxAssets

9645000

CY2022

ifrs-full

Deferred Tax Expense Income Recognised In Profit Or Loss

DeferredTaxExpenseIncomeRecognisedInProfitOrLoss

4840000

CY2022

ifrs-full

Deferred Tax Relating To Items Charged Or Credited Directly To Equity

DeferredTaxRelatingToItemsChargedOrCreditedDirectlyToEquity

4805000

CY2022

iren

Increase Decrease In Deferred Tax Liabilities

IncreaseDecreaseInDeferredTaxLiabilities

6892000

CY2022Q2

ifrs-full

Deferred Tax Assets

DeferredTaxAssets

2235000

CY2022Q2

ifrs-full

Deferred Tax Liabilities

DeferredTaxLiabilities

189000

CY2022Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

1253000

CY2022Q2

iren

Other Current Receivables Other

OtherCurrentReceivablesOther

1000

CY2021Q2

iren

Other Current Receivables Other

OtherCurrentReceivablesOther

55000

CY2022Q2

ifrs-full

Current Loans And Receivables

CurrentLoansAndReceivables

2320000

CY2021Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

1404000

CY2020Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

397000

CY2021

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

1038000

CY2021

iren

Increase Decrease Through Net Exchange Differences Right Of Use Assets

IncreaseDecreaseThroughNetExchangeDifferencesRightOfUseAssets

12000

CY2021

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

43000

CY2021Q2

ifrs-full

Current Loans And Receivables

CurrentLoansAndReceivables

0

CY2022Q2

iren

Current Provincial Sales Tax Receivable

CurrentProvincialSalesTaxReceivable

10023000

CY2021Q2

iren

Current Provincial Sales Tax Receivable

CurrentProvincialSalesTaxReceivable

0

CY2022Q2

ifrs-full

Current Interest Receivable

CurrentInterestReceivable

75000

CY2021Q2

ifrs-full

Current Interest Receivable

CurrentInterestReceivable

1000

CY2022Q2

ifrs-full

Current Receivables From Taxes Other Than Income Tax

CurrentReceivablesFromTaxesOtherThanIncomeTax

11235000

CY2021Q2

ifrs-full

Current Receivables From Taxes Other Than Income Tax

CurrentReceivablesFromTaxesOtherThanIncomeTax

737000

CY2022Q2

ifrs-full

Other Current Receivables

OtherCurrentReceivables

23654000

CY2021Q2

ifrs-full

Other Current Receivables

OtherCurrentReceivables

793000

CY2022Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

158184000

CY2021Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

75129000

CY2022Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

158184000

CY2022Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

158184000

CY2021Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

1404000

CY2022

ifrs-full

Additions To Rightofuse Assets

AdditionsToRightofuseAssets

298000

CY2022

iren

Disposals Right Of Use Assets

DisposalsRightOfUseAssets

-185000

CY2022

iren

Increase Decrease Through Net Exchange Differences Right Of Use Assets

IncreaseDecreaseThroughNetExchangeDifferencesRightOfUseAssets

-38000

CY2022Q2

ifrs-full

Current Advances To Suppliers

CurrentAdvancesToSuppliers

18972000

CY2021Q2

ifrs-full

Current Advances To Suppliers

CurrentAdvancesToSuppliers

155000

CY2022Q2

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

7658000

CY2021Q2

ifrs-full

Current Prepaid Expenses

CurrentPrepaidExpenses

492000

CY2022Q2

ifrs-full

Current Prepayments

CurrentPrepayments

26630000

CY2021Q2

ifrs-full

Current Prepayments

CurrentPrepayments

647000

CY2022Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

247562000

CY2021Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

15935000

CY2020Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

8038000

CY2021

ifrs-full

Additions Other Than Through Business Combinations Property Plant And Equipment

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

8953000

CY2021

ifrs-full

Disposals Property Plant And Equipment

DisposalsPropertyPlantAndEquipment

204000

CY2021

ifrs-full

Increase Decrease Through Net Exchange Differences Property Plant And Equipment

IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment

-789000

CY2021

ifrs-full

Impairment Loss Recognised In Profit Or Loss Property Plant And Equipment

ImpairmentLossRecognisedInProfitOrLossPropertyPlantAndEquipment

432000

CY2021

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

1209000

CY2021Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

15935000

CY2022

ifrs-full

Additions Other Than Through Business Combinations Property Plant And Equipment

AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment

243462000

CY2022

ifrs-full

Disposals Property Plant And Equipment

DisposalsPropertyPlantAndEquipment

28000

CY2022

ifrs-full

Increase Decrease Through Net Exchange Differences Property Plant And Equipment

IncreaseDecreaseThroughNetExchangeDifferencesPropertyPlantAndEquipment

4125000

CY2022

ifrs-full

Depreciation Property Plant And Equipment

DepreciationPropertyPlantAndEquipment

7682000

CY2022Q2

ifrs-full

Property Plant And Equipment

PropertyPlantAndEquipment

247562000

CY2022

ifrs-full

Disclosure Of Leases Explanatory

DisclosureOfLeasesExplanatory

<div style="color: #001B52; font-size: 12pt; font-weight: bold; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0); font-weight: bold;"><span style="font-size: 10pt;">Note 15. </span></span><span style="font-size: 10pt; color: rgb(0, 0, 0);"> Right-of-use assets</span></div> <div><span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0); font-weight: normal;">Non-current assets</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Land and buildings – right-of-use asset</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,309</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,051</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Less: Accumulated depreciation</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(56</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(8</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,253</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,043</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Prepaid hosting fees right-of-use asset</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">431</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Less: Accumulated depreciation</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(70</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">361</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,253</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,404</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div> <span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: normal; font-family: 'Times New Roman';">Reconciliations</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">Reconciliations of the written down values at the beginning and end of the current and previous financial year are set out below:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-family: 'Times New Roman';"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: #505050; font-size: 10pt;"> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Prepaid<br/> hosting fees</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Land and</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">buildings</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Total</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 1 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">397</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">397</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Additions</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,038</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,038</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exchange differences</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">12</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">12</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Depreciation (note 6)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(36</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(7</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(43</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">361</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,043</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,404</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Additions</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">298</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">298</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Disposals</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(185</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(185</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exchange differences</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(38</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(38</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Impairment of assets</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(167</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(167</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Depreciation (note 6)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(9</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(50</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(59</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,253</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,253</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> </div> <div><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The prepaid hosting fee right-of-use asset for a facility based in USA has been impaired as the Group is focused on executing its strategy to build, own and operate data centers. The contract was terminated during the year ended 30 June 2022.</div> <div style="text-align: justify; color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The land right-of-use asset represents a 30-year lease of a site in Prince George, British Columbia, Canada, as well as a 3-year lease of a corporate office in Sydney, Australia.<br/> <br/> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has elected not to recognise right-of-use assets and lease liabilities for short-term leases that have a term of 12 months or less, and leases of low value assets. The Group recognises the lease payments associated with these<span style="font-size: 10pt; font-family: 'Times New Roman';"> leases as an expense on a straight-line basis over the lease term.</span></div>

CY2022

ifrs-full

Disclosure Of Quantitative Information About Rightofuse Assets Explanatory

DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory

<div><span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0); font-weight: normal;">Non-current assets</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Land and buildings – right-of-use asset</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,309</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,051</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Less: Accumulated depreciation</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(56</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(8</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,253</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,043</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Prepaid hosting fees right-of-use asset</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">431</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Less: Accumulated depreciation</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(70</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">361</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,253</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,404</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022

ifrs-full

Depreciation Rightofuse Assets

DepreciationRightofuseAssets

59000

CY2022Q2

ifrs-full

Rightofuse Assets

RightofuseAssets

1253000

CY2022

ifrs-full

Disclosure Of Goodwill Explanatory

DisclosureOfGoodwillExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 16. </span><span style="color: rgb(0, 0, 0);"> Goodwill</span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: #001B52; font-size: 12pt; font-weight: bold;"> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="6" rowspan="1" style="vertical-align: top; text-align: center; font-weight: bold; color: rgb(0, 0, 0);" valign="bottom">Consolidated</td> <td colspan="1" rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;"> 30 June 2022</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;">30 June 2021</div> <div style="text-align: center; font-weight: bold;">(restated*)</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;">US$’000</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;">US$’000</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; font-weight: normal;">Non-current assets</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: normal;">Goodwill – at cost</div> </td> <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); color: rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: normal;">634</div> </td> <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); color: rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); color: rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: normal;">659</div> </td> <td colspan="1" style="vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> </div> <div><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);">Reconciliations of the goodwill balance at the beginning and end of the current and previous financial year is set out below:<br/> </span> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Goodwill</div> <div style="text-align: center; font-weight: bold;"><span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 1 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">568</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exchange differences</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">91</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">659</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exchange differences</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(25</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">634</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: normal; color: rgb(0, 0, 0);">The Group operates as a <span style="-sec-ix-hidden:Fact_e5a7ae96207d4d3f9e26b76daf51630f">single</span> cash generating unit. To determine if goodwill is impaired, the carrying value of the identified CGU to which the goodwill is allocated is compared to its recoverable amount.</span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The recoverable amount of the CGU is based on ‘value in use’ calculations, determined by discounting the future cash flows to be generated from continuing the use of the CGU. Cash flow projections have been based on management’s best estimates covering a three-year period. Cashflows beyond this three-year period are extrapolated using a growth rate of 2.5%. The growth rate does not exceed the long-term average growth rate for the business. The Group has applied post-tax discount rates to discount the forecast future attributable post-tax cash flows. The equivalent pre-tax discount rate used to present value the cash flow projections was 23.5%.</div> <div style="color: rgb(0, 0, 0); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Management determined that the Group’s carrying value was supported by its recoverable amount and no impairment exists at the reporting date. In forecasting cash flows over the three-year period, management has assumed bitcoin price and global hashrate based on historic data, completion of key construction sites within the Group, increasing the expected operating hashrate to 6.0 EH/s before the end of the fiscal year 2023 and electricity costs remain within the current regulated levels in British Columbia, Canada and at forecasted external market pricing in unregulated markets.</div>

CY2022Q2

ifrs-full

Goodwill

634000

CY2021Q2

ifrs-full

Goodwill

659000

CY2022

ifrs-full

Disclosure Of Reconciliation Of Changes In Goodwill Explanatory

DisclosureOfReconciliationOfChangesInGoodwillExplanatory

<div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);">Reconciliations of the goodwill balance at the beginning and end of the current and previous financial year is set out below:<br/> </span> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Goodwill</div> <div style="text-align: center; font-weight: bold;"><span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 1 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">568</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exchange differences</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">91</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">659</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exchange differences</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(25</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 88%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Balance as at 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">634</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2020Q2

ifrs-full

Goodwill

568000

CY2021

ifrs-full

Increase Decrease Through Net Exchange Differences Goodwill

IncreaseDecreaseThroughNetExchangeDifferencesGoodwill

91000

CY2021Q2

ifrs-full

Goodwill

659000

CY2022

ifrs-full

Increase Decrease Through Net Exchange Differences Goodwill

IncreaseDecreaseThroughNetExchangeDifferencesGoodwill

-25000

CY2022Q2

ifrs-full

Goodwill

634000

CY2022

iren

Estimated Cash Flows Period

EstimatedCashFlowsPeriod

P3Y

CY2022

iren

Goodwill Terminal Growth Rate

GoodwillTerminalGrowthRate

0.025

CY2022

iren

Goodwill Pre Tax Discount Rate

GoodwillPreTaxDiscountRate

0.235

CY2022

ifrs-full

Impairment Loss Recognised In Profit Or Loss Goodwill

ImpairmentLossRecognisedInProfitOrLossGoodwill

0

CY2022

iren

Operating Capacity Hash Rate

OperatingCapacityHashRate

6.0

CY2022

ifrs-full

Disclosure Of Borrowings Explanatory

DisclosureOfBorrowingsExplanatory

<div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 17. </span><span style="color: rgb(0, 0, 0);"> Borrowings</span></div> <div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Current liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">61,988</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">7,163</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Capitalized borrowing costs – mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,774</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,116</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance accrued interest</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">189</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">SAFE</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">3,130</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Convertible notes</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">63,715</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Capitalized borrowing costs – convertible notes</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(914</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Lease liability</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">81</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">5</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">60,484</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">71,983</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Non-current liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">47,421</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">12,189</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Capitalized borrowing costs – mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(803</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,353</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Lease liability</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,185</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,004</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">47,803</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">11,840</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">108,287</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">83,823</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Refer to note 25 for further information on financial instruments.</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: #000000; font-family: 'Times New Roman'; font-size: 10pt; font-style: italic; text-align: justify;">Mining hardware finance</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">During the year ended 30 June 2021, certain subsidiaries within the Group entered into limited recourse equipment financing and security agreements pursuant to which various mining hardware was financed. These facilities carry an annual contractual interest rate of 12% and are denominated in United States dollars. The facilities are repaid through blended monthly payments of interest and principal with the final payment due to the financier on <span style="-sec-ix-hidden:Fact_4fff4e0dc90748858a64eef60cb45c2a">25 September 2023</span>.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">On 24 March 2022, a subsidiary within the Group entered into a $71,196,000 limited recourse equipment finance and security agreement with NYDIG ABL LLC. The facility has a contractual term of 25 months and is secured by 19,800 Bitmain S19j Pro miners (1.98 EH/s) with an applicable interest rate of 11% per annum. The facilities are repaid through blended monthly payments of principal and interest with the final payment due April 2024. All of the mining hardware facilities held by the Group are contracted directly between the third-party financier and the relevant Canadian subsidiaries of the Group.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">SAFE</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">During the year ended 30 June 2021, on 28 October 2020, the Group entered into a Simple Agreement for Future Equity (‘SAFE’) with a total face value of $2,955,000 and a maturity term of 12 months. The SAFE instruments were to be settled at the earlier of an exit event (being a listing, a share sale or the sale of all or substantially all the assets of the Company) or maturity. Upon initial recognition, an embedded derivative was recognized separately as a derivative liability at fair value (see note 18).</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Convertible notes</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">On 5 January 2021, the Group issued convertible notes with a total face value of $19,606,000. These notes had a maturity term of 12 months and an annual contractual interest rate of 12%. Upon initial recognition, an embedded derivative was recognized separately as a derivative liability at fair value (see note 18).</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">On 1 April 2021, the Group issued convertible notes with a total face value of $83,345,000. These notes had maturity term of 12 months and an annual contractual interest rate of 12%. Upon initial recognition, an embedded derivative was recognized separately as a derivative liability at fair value (see note 18).</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">On 8 October 2021, the Group issued convertible notes with a total face value of $111,484,000. These notes <span style="font-size: 10pt; font-family: 'Times New Roman';">had maturity term of 12 months and</span> an <span style="font-size: 10pt; font-family: 'Times New Roman';">annual contractual</span> interest rate of 12%.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">All SAFE and convertible note instruments issued by the Group mandatorily converted to ordinary shares on 16 November 2021 immediately prior to the IPO on 17 November 2021. The Group was obliged to repay the notes and accrued interest in cash on maturity, if the notes had not been converted into ordinary shares. See note 21 for further details.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Lease liabilities</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">A lease liability has been recognized in relation to a 30-year lease of a site in Prince George, British Columbia, Canada which was entered into in March 2021. Another has been recognized in relation to a 3-year lease of a corporate office site in Sydney, Australia which was entered into in May 2022.</div>

CY2022

ifrs-full

Disclosure Of Detailed Information About Borrowings Explanatory

DisclosureOfDetailedInformationAboutBorrowingsExplanatory

<table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Current liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">61,988</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">7,163</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Capitalized borrowing costs – mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,774</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,116</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance accrued interest</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">189</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">SAFE</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">3,130</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Convertible notes</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">63,715</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Capitalized borrowing costs – convertible notes</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(914</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Lease liability</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">81</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">5</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">60,484</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">71,983</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Non-current liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">47,421</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">12,189</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Capitalized borrowing costs – mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(803</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,353</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Lease liability</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,185</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,004</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">47,803</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">11,840</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">108,287</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">83,823</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022Q2

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

60484000

CY2021Q2

ifrs-full

Shortterm Borrowings

ShorttermBorrowings

71983000

CY2022Q2

ifrs-full

Longterm Borrowings

LongtermBorrowings

47803000

CY2021Q2

ifrs-full

Longterm Borrowings

LongtermBorrowings

11840000

CY2022Q2

ifrs-full

Borrowings

108287000

CY2021Q2

ifrs-full

Borrowings

83823000

CY2022

ifrs-full

Disclosure Of Derivative Financial Instruments Explanatory

DisclosureOfDerivativeFinancialInstrumentsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 18. </span><span style="color: rgb(0, 0, 0);"> Embedded derivatives</span></div> <div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: #001B52; font-size: 12pt; font-weight: bold;"> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0); font-weight: normal;">Current liabilities held at fair value through profit or loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Embedded derivative – SAFE (issued 28 October 2020)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">7,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Embedded derivative – convertible note (issued 5 January 2021)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">51,307</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Embedded derivative – convertible note (issued 1 April 2021)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">37,990</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> </div> <div style="color: #001B52; font-size: 12pt; font-weight: bold; font-family: 'Times New Roman';"> <span style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">All SAFE and convertible note instruments issued by the Group converted to ordinary shares on 16 November 2021 immediately prior to the IPO on 17 November 2021.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">Refer to note 25 for further information on financial instruments.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">Refer to note 26 for further information on fair value measurement.</div>

CY2022Q2

ifrs-full

Current Derivative Financial Liabilities

CurrentDerivativeFinancialLiabilities

0

CY2021Q2

ifrs-full

Current Derivative Financial Liabilities

CurrentDerivativeFinancialLiabilities

96721000

CY2022

ifrs-full

Disclosure Of Provisions Explanatory

DisclosureOfProvisionsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-weight: bold; font-size: 10pt;">Note 19. </span><span style="font-size: 10pt; color: rgb(0, 0, 0);"> Provisions</span></div> <div style="font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <div><span style="color: rgb(0, 0, 0);"> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" rowspan="1" style="vertical-align: top; color: rgb(0, 0, 0); text-align: center; font-weight: bold;" valign="bottom">Consolidated</td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;">30 June 2021</div> <div style="text-align: center; font-weight: bold;">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold;">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; font-weight: normal;">Current liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: normal;">Provision for non-refundable sales tax</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-weight: normal;">2,469</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div><span style="font-size: 10pt; font-weight: bold; color: rgb(0, 0, 0);"> </span></div> <div style="color: #00AE38; font-size: 10pt; font-style: italic; font-family: 'Times New Roman';"> <span style="font-weight: normal; color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: normal; font-family: 'Times New Roman';">Non-Refundable Sales Tax</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Canada Revenue Agency (‘CRA’) is currently conducting an audit of input tax credits (‘ITCs’) claimed by several of the Group’s Canadian subsidiaries during the period October 2019 to December 2021. The CRA has issued an assessment in relation to one of the entities which, the Directors believe would be applied across the Group’s Canadian subsidiaries. Under the proposed decision, the CRA has noted that ITCs claimed by the Group would be allowed. However, the Canadian subsidiaries would also be required to remit an amount of 5% on services exported to the Australian parent under an intercompany service agreement. The export of services typically attract a 0% rate of GST in Canada. If GST were to apply to these services at a rate of 5%, the Australian parent may not be permitted to recover this tax.</div> <div style="font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; font-weight: normal; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has submitted additional information to the CRA to further support the ITCs claimed and the 0% rate applied to the exported services and will consider proceeding with an administrative appeal process.</div> <div style="text-align: left; font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div><span style="font-size: 10pt; color: rgb(0, 0, 0);"> </span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-family: 'Times New Roman'; text-align: justify;"><span style="font-weight: normal;">A<span style="font-weight: normal;">s</span> at 30 June 2022, the Group holds $11,235,000 in ITCs as an 'other receivable' (refer to note 11). If the decision were to be upheld, the Group would receive a refund from the CRA of approximately $8,766,000 (representing a refund of the $11,235,000 ITCs claimed to 30 June 2022 less a non-refundable GST liability of $2,469,000 on intercompany service revenue as at 30 June 2022). The Group has provided for the potential liability as at 30 June 2022.</span></div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Group has no other provisions as at 30 June 2022 (30 June 2021: <span style="-sec-ix-hidden:Fact_8a5eab45441343a3ac0e6e0df9dd1cc7">Nil</span>).</div>

CY2022Q2

iren

Current Provision For Non Refundable Sales Tax

CurrentProvisionForNonRefundableSalesTax

2469000

CY2021Q2

iren

Current Provision For Non Refundable Sales Tax

CurrentProvisionForNonRefundableSalesTax

0

CY2022Q2

ifrs-full

Current Receivables From Taxes Other Than Income Tax

CurrentReceivablesFromTaxesOtherThanIncomeTax

11235000

CY2022Q2

iren

Refund Receivable From Revenue Agency

RefundReceivableFromRevenueAgency

8766000

CY2022Q2

ifrs-full

Current Receivables From Taxes Other Than Income Tax

CurrentReceivablesFromTaxesOtherThanIncomeTax

11235000

CY2022Q2

ifrs-full

Other Provisions

OtherProvisions

0

CY2022Q2

ifrs-full

Trade And Other Current Payables To Trade Suppliers

TradeAndOtherCurrentPayablesToTradeSuppliers

13230000

CY2021Q2

ifrs-full

Trade And Other Current Payables To Trade Suppliers

TradeAndOtherCurrentPayablesToTradeSuppliers

545000

CY2022Q2

ifrs-full

Other Current Payables

OtherCurrentPayables

197000

CY2021Q2

ifrs-full

Other Current Payables

OtherCurrentPayables

99000

CY2022Q2

iren

Advance Payment In Relation To Share Based Payments Classified As Current

AdvancePaymentInRelationToShareBasedPaymentsClassifiedAsCurrent

0

CY2021Q2

iren

Advance Payment In Relation To Share Based Payments Classified As Current

AdvancePaymentInRelationToShareBasedPaymentsClassifiedAsCurrent

183000

CY2022Q2

ifrs-full

Accruals Classified As Current

AccrualsClassifiedAsCurrent

5386000

CY2021Q2

ifrs-full

Accruals Classified As Current

AccrualsClassifiedAsCurrent

291000

CY2022Q2

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

18813000

CY2021Q2

ifrs-full

Trade And Other Current Payables

TradeAndOtherCurrentPayables

1118000

CY2022

ifrs-full

Disclosure Of Classes Of Share Capital Explanatory

DisclosureOfClassesOfShareCapitalExplanatory

<div style="font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);">Note 21. </span><span style="color: rgb(0, 0, 0);"> Issued capital</span></div> <div style="font-weight: bold; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="14" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center;"> <div style="font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> <div style="font-weight: bold; color: rgb(0, 0, 0);"><br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: center;"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center;"> <div style="font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="font-weight: bold; color: rgb(0, 0, 0);"><br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center;"> </td> <td colspan="2" style="vertical-align: bottom; text-align: center;"> <div style="color: rgb(0, 0, 0); font-weight: bold;">30 June 2022</div> <div style="color: rgb(0, 0, 0); font-weight: bold;"><br/> </div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: center;"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center;"> <div style="font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Shares</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Shares</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Ordinary shares – fully paid and unrestricted</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">53,028,867</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">19,828,593</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">926,581</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">10,338</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Movements in ordinary share capital</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"> <br/> </span></div> <table border="0" cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 60%;" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Details</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%;" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%;" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0); text-align: center;">Date</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Shares</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 60%;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%;" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">1 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">19,828,593</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10,338</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%;" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">1 July 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">19,828,593</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10,338</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Conversion of hybrid financial instruments</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%;" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">16 November 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">24,835,118</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">695,383</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Ordinary shares issued (IPO)</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">17 November 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">8,269,231</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">231,539</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Share-based payments, prepaid in advance</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%;" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">31 December 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">95,925</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">177</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">IPO capital raise costs, net of tax</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(10,856</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%;" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: top; color: rgb(0, 0, 0); width: 60%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance</div> </td> <td colspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 15%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">53,028,867</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: #000000 solid 2px; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">926,581</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: #000000 solid 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Ordinary shares</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Ordinary shares entitle the holder to participate in dividends and the proceeds on the winding up of the Company in proportion to the number of and amounts paid on the shares held. The fully paid ordinary shares have no par value and the Company does not have a limited amount of authorized capital.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Initial Public offering</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Company listed its 55,036,108 ordinary shares on Nasdaq as part of an IPO on 17 November 2021. 8,269,231 ordinary shares were issued as part of this offering at a price of $28.00. Total proceeds (net of underwriting fees) of $215,330,775 were raised by the Group as part of this offering.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Conversion of hybrid financial instruments</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">On 16 November 2021, immediately prior to the IPO on 17 November 2021, all hybrid financial instruments (convertible notes and simple agreement for future equity ‘SAFE’) converted to equity in accordance with the underlying deeds. 24,835,118 ordinary shares were issued to noteholders on conversion of these instruments, resulting in a corresponding increase in issued capital of $695,383,000 (based on a conversion share price fair value of $28.00 on 16 November 2021). As at 30 June 2022, there are no outstanding convertible instruments issued by the Group.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Share based payments, prepaid in advance</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">During the year ended 30 June 2020, the Company issued 95,925 restricted share-based payments, prepaid in advance. The restrictions on these shares expired on 31 December 2021 with the corresponding liability converting to equity. As at 30 June 2022, there are no restricted share-based payments, prepaid in advance (30 June 2021: 95,925).</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Loan-funded shares</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">As at 30 June 2022, there are 1,954,049 (30 June 2021: 2,260,614) restricted ordinary shares issued to management under the Employee Share Plan as well as certain non-employee founders of Podtech Innovation Inc. The total number of ordinary shares outstanding (including the restricted shares) is 54,982,916 as at 30 June 2022 (30 June 2021: 22,089,207).</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Capital risk management</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group’s objectives when managing capital is to maintain a strong capital base so as to maintain investor, creditor and market confidence and to sustain future development of the business.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div style="text-align: justify;"> <span style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Capital is regarded as total equity, as recognized in the consolidated statement of financial position, plus net debt. Net debt is calculated as total borrowings less cash and cash equivalents.</span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">In order to maintain or adjust the capital structure, the Group may adjust the amount of dividends paid to shareholders, return capital to shareholders, issue new shares, issue new debt or sell assets to reduce debt.</div>

CY2020

iren

Number Of Restricted Share Based Payments Prepaid In Advance

NumberOfRestrictedShareBasedPaymentsPrepaidInAdvance

95925

CY2022

iren

Number Of Restricted Share Based Payments Prepaid In Advance

NumberOfRestrictedShareBasedPaymentsPrepaidInAdvance

0

CY2021

iren

Number Of Restricted Share Based Payments Prepaid In Advance

NumberOfRestrictedShareBasedPaymentsPrepaidInAdvance

95925

CY2022Q2

ifrs-full

Reserve Of Exchange Differences On Translation

ReserveOfExchangeDifferencesOnTranslation

-21014000

CY2021Q2

ifrs-full

Reserve Of Exchange Differences On Translation

ReserveOfExchangeDifferencesOnTranslation

1851000

CY2022Q2

ifrs-full

Reserve Of Sharebased Payments

ReserveOfSharebasedPayments

14200000

CY2021Q2

ifrs-full

Reserve Of Sharebased Payments

ReserveOfSharebasedPayments

992000

CY2022Q2

ifrs-full

Other Reserves

OtherReserves

-6814000

CY2021Q2

ifrs-full

Other Reserves

OtherReserves

2843000

CY2022

ifrs-full

Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

0

CY2022

ifrs-full

Dividends Paid Ordinary Shares

DividendsPaidOrdinaryShares

0

CY2021

ifrs-full

Dividends Proposed Or Declared Before Financial Statements Authorised For Issue But Not Recognised As Distribution To Owners

DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners

0

CY2021

ifrs-full

Dividends Paid Ordinary Shares

DividendsPaidOrdinaryShares

0

CY2022

ifrs-full

Profit Loss

ProfitLoss

-419770000

CY2021

ifrs-full

Profit Loss

ProfitLoss

-60390000

CY2020

ifrs-full

Profit Loss

ProfitLoss

-2142000

CY2022

ifrs-full

Weighted Average Shares

WeightedAverageShares

40941074

CY2021

ifrs-full

Weighted Average Shares

WeightedAverageShares

20629327

CY2020

ifrs-full

Weighted Average Shares

WeightedAverageShares

16117168

CY2022

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

40941074

CY2021

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

20629327

CY2020

ifrs-full

Adjusted Weighted Average Shares

AdjustedWeightedAverageShares

16117168

CY2022

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-10.2530

CY2021

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-2.9274

CY2020

ifrs-full

Basic Earnings Loss Per Share

BasicEarningsLossPerShare

-0.1329

CY2022

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-10.2530

CY2021

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-2.9274

CY2020

ifrs-full

Diluted Earnings Loss Per Share

DilutedEarningsLossPerShare

-0.1329

CY2022

ifrs-full

Disclosure Of Financial Instruments Explanatory

DisclosureOfFinancialInstrumentsExplanatory

<div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 25. </span><span style="color: rgb(0, 0, 0);"> Financial instruments</span></div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Financial risk management objectives</div> <div style="color: rgb(0, 0, 0); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group has a simple capital structure and its principal financial assets are cash and cash equivalents and receivables. The Group is subject to market risk by way of being exposed to daily volatility in the Bitcoin price and variations in foreign exchange rates. The Group has limited exposure to credit risk. The Group holds cash and cash equivalents with regulated authorized deposit taking institutions which have strong credit ratings. The Group may also be exposed to liquidity and capital risk, due to the nature of operations and the requirements to pay mining hardware commitments.</div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Risk management is carried out by senior executives who identify, evaluate and hedge financial risks.</div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: normal;"> <br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Market risk</div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: normal;"> <br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt;">Foreign currency risk</div> <div style="color: rgb(0, 0, 0); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group undertakes certain transactions denominated in foreign currency and is exposed to foreign currency risk through foreign exchange rate fluctuations.</div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Foreign exchange risk arises from future commercial transactions and recognized financial assets and financial liabilities denominated in a currency that is not the entity’s functional currency. The risk is measured using sensitivity analysis and cash flow forecasting.</div> <div style="color: rgb(80, 80, 80); font-weight: normal; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group’s exposure to foreign currency risk arises when a Group entity holds a financial asset or liability in a currency other than the functional currency of that entity. At the end of the reporting period, the Group’s exposure to foreign currency risk was as follows (denominated in US dollars):</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Assets</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">US dollars</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,648</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">34,407</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">110,265</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">20,153</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Canadian dollars</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">154,328</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">48,043</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">30,135</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">250,976</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">82,450</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">140,400</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">20,153</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Sensitivity analysis</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The following table illustrates sensitivities to the Group’s exposure to changes in exchange rates.<span style="font-size: 10pt; font-family: 'Times New Roman';"> The sensitivity analysis includes external loans as well as loans to foreign operations within the Group where the denomination of the loan is in a currency other than the currency of the lender or the borrower.</span> The table indicates the impact on how profit and equity values reported at the end of the reporting period would have been affected by changes in the relevant risk variables that management considers to be reasonably possible. These sensitivities assume that the movement in a particular variable is independent of other variables, each scenario assumes no change to other variables.</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Strengthened</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Weakened</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated – 30 June 2022</div> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Change</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">%</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">profit before </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">tax</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on <br/> equity</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Change</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">%</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;"> profit before </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">tax</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">equity</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">US dollar</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,238</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,238</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,513</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,513</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Canadian dollar</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">23,386</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">23,386</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(23,386</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(23,386</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Australian dollar</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(22,152</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(22,152</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">21,896</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">21,896</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(4</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(4</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">23</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">23</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Strengthened</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Weakened</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated – 30 June 2021 </div> <div style="font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Change</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">%</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">profit before </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">tax</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">equity</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Change</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">%</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">profit before </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">tax</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">Effect on </div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">equity</div> <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">US$’000</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">US dollar</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,296</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,296</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,584</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(1,584</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Canadian dollar</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">6,733</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">6,733</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(6,733</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">(6,733</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Australian dollar</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(8,104</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(8,104</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">8,212</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">8,212</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(75</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(75</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(105</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(105</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Price risk</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group is exposed to daily price risk on Bitcoin rewards it generates through contributing computing power to mining pools. Bitcoin rewards are liquidated on a daily basis and no Bitcoin is held as at the reporting period end (30 June 2021: <span style="-sec-ix-hidden:Fact_d7fcc5c06f914639b6ee5b7ff21595de">nil</span>).</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Interest rate risk</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group has limited exposure to interest rate risk, which is the risk that a financial instrument’s value will fluctuate as a result of changes in the market interest rates on variable interest-bearing financial instruments. The Group does not, at this time, use derivatives to mitigate these exposures. The Group’s cash and cash equivalents consist of balances available on demand which are held with regulated financial institutions and do not expose the Group to interest rate risk.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group is not subject to any interest rate risk on its borrowings as all Group borrowings have fixed interest rates.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Credit risk</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group is exposed to counterparty credit risk from exchanges and mining pools. It mitigates this risk by maintaining relationships with various alternative mining pools and transferring fiat currency to its Australian bank account on a regular basis.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;">Liquidity risk</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group is exposed to liquidity risk and is required to maintain sufficient liquid assets (mainly cash and cash equivalents) and available borrowing facilities to be able to pay contractual obligations as and when they become due and payable. The Group manages liquidity risk by continuously monitoring forecast and actual cash flows and matching the maturity profiles of financial assets and liabilities. The Group regularly updates cash projections for changes in business and fluctuations in the Bitcoin price. Refer to the Going Concern section within note 2 for further information in relation to how the Group intends to meet its short-term contractual obligations.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"> <br/> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Remaining contractual maturities</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The following table details the Group’s remaining contractual maturity for its financial instrument liabilities. The table has been drawn up based on the undiscounted cash flows of financial liabilities based on the earliest date on which the financial liabilities are required to be paid. The tables include both interest and principal cash flows disclosed as remaining contractual maturities and therefore these totals may differ from their carrying amount in the consolidated statement of financial position.</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Weighted </div> <div style="text-align: center; color: rgb(0, 0, 0);">average</div> <div style="text-align: center; color: rgb(0, 0, 0);">contractual</div> <div style="text-align: center; color: rgb(0, 0, 0);">interest rate</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">1 year or less</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Between 1</div> <div style="text-align: center; color: rgb(0, 0, 0);"> and 2 years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Between 2 </div> <div style="text-align: center; color: rgb(0, 0, 0);">and 5 years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Over 5 years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Remaining</div> <div style="text-align: center; color: rgb(0, 0, 0);">contractual</div> <div style="text-align: center; color: rgb(0, 0, 0);">maturities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated – 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Non-derivatives</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Non-interest bearing</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Trade and other payables</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">18,813</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">18,813</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Interest-bearing – fixed rate</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">11.35</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">61,988</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">47,421</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">109,409</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Lease liability</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">207</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">222</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">443</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,435</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">3,307</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Total non-derivatives</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">81,008</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">47,643</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">443</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,435</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">131,529</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Weighted </div> <div style="text-align: center; color: rgb(0, 0, 0);">average</div> <div style="text-align: center; color: rgb(0, 0, 0);">contractual</div> <div style="text-align: center; color: rgb(0, 0, 0);">interest rate</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">1 year or less</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Between 1 </div> <div style="text-align: center; color: rgb(0, 0, 0);">and 2 years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Between 2 </div> <div style="text-align: center; color: rgb(0, 0, 0);">and 5 years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Over 5 years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Remaining</div> <div style="text-align: center; color: rgb(0, 0, 0);">contractual</div> <div style="text-align: center; color: rgb(0, 0, 0);">maturities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated – 30 June 2021 (restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Non-derivatives</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Non-interest bearing</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Trade and other payables</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">545</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">545</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Interest-bearing – fixed rate</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Mining hardware finance</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">12.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">18,159</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">36,364</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">8,583</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">63,106</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Convertible notes issued 5 January 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">12.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">21,467</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">21,467</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Convertible notes issued 1 April 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">12.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">98,311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">98,311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Lease liability</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">98</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">106</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">319</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,638</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">3,161</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 28%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Total non-derivatives</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">138,580</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">36,470</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">8,902</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,638</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">186,590</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022

ifrs-full

Disclosure Of Fair Value Measurement Explanatory

DisclosureOfFairValueMeasurementExplanatory

<div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0); font-weight: bold;">Note 26. </span><span style="color: rgb(0, 0, 0);"> Fair value measurement</span></div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Fair value hierarchy</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The Group does not have any financial assets measured at fair value. The following table does not include fair value information for assets and liabilities not measured at fair value if the carrying amount is a reasonable approximation of fair value. The Group’s financial liabilities have been measured and disclosed at fair value, using a three-level hierarchy, based on the lowest level of input that is significant to the entire fair value measurement, being:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Level 1: Quoted prices (unadjusted) in active markets for identical assets or liabilities that the entity can access at the measurement date</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Level 2: Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">Level 3: Unobservable inputs for the asset or liability</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">As at 30 June 2022, the carrying value of all of the Group’s financial liabilities represented a reasonable approximation of the fair value of such liabilities.</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated – 30 June 2021 (restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center;"> <div style="color: rgb(0, 0, 0);">Level 1</div> <span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center;"> <div style="color: rgb(0, 0, 0);">Level 2</div> <span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center;"> <div style="color: rgb(0, 0, 0);">Level 3</div> <span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Total</div> <div style="text-align: center;"><span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Financial Liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivative – SAFE (issued 28 October 2020)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">7,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">7,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivative – convertible note (issued 5 January 2021)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">51,307</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">51,307</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivative – convertible note (issued on 1 April 2021)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">37,990</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">37,990</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Total liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;"> <span style="color: rgb(0, 0, 0);">During the financial year ended 30 June 2021, the Group issued SAFE notes and two tranches of convertible notes. Embedded derivatives were identified and recognized at fair value upon initial recognition of each of these instruments. These embedded derivatives were held at fair value through profit or loss. On 16 November 2021, immediately prior to IPO on 17 November 2021, the Group converted all outstanding convertible notes and SAFE instruments to equity in line with the associated terms attached to each instrument.</span></div> <div style="font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">There were no transfers between levels during the financial year.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The carrying amounts of trade and other receivables and trade and other payables are assumed to approximate their fair values due to their short-term nature.</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Valuation techniques for fair value measurements categorized within level 3</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">An instrument is included in level 3 if the financial instrument is not traded in an active market and if the fair value is determined by using valuation techniques that are not based on the use of observable market data for all significant inputs. The estimated fair value approximates to the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Specific valuation techniques used to value level 3 financial instruments include:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 9pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="font-size: 10pt;">●</div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="font-size: 10pt; text-align: justify;">Monte-Carlo pricing simulations; and</div> </td> </tr> </table> </div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><br/> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 9pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: justify;"><span style="font-size: 10pt;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: justify;"><span style="font-size: 10pt;">Black-Scholes-Merton valuation model.</span></div> </td> </tr> </table> <div><br/> </div> </div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Level 3 liabilities</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Movements in level 3 liabilities during the current and previous financial year are set out below:</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Embedded</div> <div style="text-align: center; color: rgb(0, 0, 0);">derivatives</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Total</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance as at 1 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);"><br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Fair value of embedded derivatives at issuance date</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">52,029</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">52,029</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Loss recognized in profit and loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">44,692</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">44,692</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance as at 30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Fair value of embedded derivatives at issuance date</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">65,311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">65,311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Loss recognized in profit and loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">390,743</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">390,743</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivatives converted to Equity on 16 November 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(552,775</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(552,775</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance as at 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022

ifrs-full

Disclosure Of Fair Value Measurement Of Liabilities Explanatory

DisclosureOfFairValueMeasurementOfLiabilitiesExplanatory

<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">As at 30 June 2022, the carrying value of all of the Group’s financial liabilities represented a reasonable approximation of the fair value of such liabilities.</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated – 30 June 2021 (restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center;"> <div style="color: rgb(0, 0, 0);">Level 1</div> <span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center;"> <div style="color: rgb(0, 0, 0);">Level 2</div> <span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center;"> <div style="color: rgb(0, 0, 0);">Level 3</div> <span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Total</div> <div style="text-align: center;"><span style="color: rgb(0, 0, 0);">US$’000</span></div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-style: italic; color: rgb(0, 0, 0);">Financial Liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivative – SAFE (issued 28 October 2020)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">7,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">7,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivative – convertible note (issued 5 January 2021)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">51,307</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">51,307</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivative – convertible note (issued on 1 April 2021)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">37,990</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">37,990</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Total liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2021Q2

ifrs-full

Financial Liabilities At Fair Value

FinancialLiabilitiesAtFairValue

96721000

CY2021

iren

Number Of Tranches Of Convertible Notes

NumberOfTranchesOfConvertibleNotes

2

CY2022

ifrs-full

Transfers Into Level3 Of Fair Value Hierarchy Liabilities

TransfersIntoLevel3OfFairValueHierarchyLiabilities

0

CY2022

ifrs-full

Transfers Out Of Level3 Of Fair Value Hierarchy Liabilities

TransfersOutOfLevel3OfFairValueHierarchyLiabilities

0

CY2022

ifrs-full

Disclosure Of Significant Unobservable Inputs Used In Fair Value Measurement Of Liabilities Explanatory

DisclosureOfSignificantUnobservableInputsUsedInFairValueMeasurementOfLiabilitiesExplanatory

<div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">Movements in level 3 liabilities during the current and previous financial year are set out below:</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Embedded</div> <div style="text-align: center; color: rgb(0, 0, 0);">derivatives</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Total</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">US$’000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance as at 1 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);"><br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Fair value of embedded derivatives at issuance date</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">52,029</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">52,029</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Loss recognized in profit and loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">44,692</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">44,692</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance as at 30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">96,721</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Fair value of embedded derivatives at issuance date</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">65,311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">65,311</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Loss recognized in profit and loss</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">390,743</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">390,743</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Embedded derivatives converted to Equity on 16 November 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(552,775</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(552,775</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Balance as at 30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022Q2

ifrs-full

Contractual Capital Commitments

ContractualCapitalCommitments

346623000

CY2021Q2

ifrs-full

Contractual Capital Commitments

ContractualCapitalCommitments

156630000

CY2022Q2

ifrs-full

Contractual Capital Commitments

ContractualCapitalCommitments

346623000

CY2021Q2

ifrs-full

Contractual Capital Commitments

ContractualCapitalCommitments

156630000

CY2022

iren

Number Of Binding Hardware Purchase Agreements Made During Period

NumberOfBindingHardwarePurchaseAgreementsMadeDuringPeriod

3

CY2022

ifrs-full

Profit Loss

ProfitLoss

-419770000

CY2021

ifrs-full

Profit Loss

ProfitLoss

-60390000

CY2020

ifrs-full

Profit Loss

ProfitLoss

-2142000

CY2022

ifrs-full

Adjustments For Depreciation Expense

AdjustmentsForDepreciationExpense

7741000

CY2021

ifrs-full

Adjustments For Depreciation Expense

AdjustmentsForDepreciationExpense

1252000

CY2020

ifrs-full

Adjustments For Depreciation Expense

AdjustmentsForDepreciationExpense

757000

CY2022

ifrs-full

Finance Costs Paid Classified As Operating Activities

FinanceCostsPaidClassifiedAsOperatingActivities

4212000

CY2021

ifrs-full

Finance Costs Paid Classified As Operating Activities

FinanceCostsPaidClassifiedAsOperatingActivities

0

CY2020

ifrs-full

Finance Costs Paid Classified As Operating Activities

FinanceCostsPaidClassifiedAsOperatingActivities

0

CY2022

ifrs-full

Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

167000

CY2021

ifrs-full

Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

432000

CY2020

ifrs-full

Adjustments For Impairment Loss Reversal Of Impairment Loss Recognised In Profit Or Loss

AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss

0

CY2022

ifrs-full

Adjustments For Losses Gains On Disposal Of Noncurrent Assets

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

-12000

CY2021

ifrs-full

Adjustments For Losses Gains On Disposal Of Noncurrent Assets

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

202000

CY2020

ifrs-full

Adjustments For Losses Gains On Disposal Of Noncurrent Assets

AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets

0

CY2022

ifrs-full

Adjustments For Unrealised Foreign Exchange Losses Gains

AdjustmentsForUnrealisedForeignExchangeLossesGains

-8889000

CY2021

ifrs-full

Adjustments For Unrealised Foreign Exchange Losses Gains

AdjustmentsForUnrealisedForeignExchangeLossesGains

-2729000

CY2020

ifrs-full

Adjustments For Unrealised Foreign Exchange Losses Gains

AdjustmentsForUnrealisedForeignExchangeLossesGains

0

CY2022

ifrs-full

Adjustments For Gains Losses On Change In Fair Value Of Derivatives

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

390743000

CY2021

ifrs-full

Adjustments For Gains Losses On Change In Fair Value Of Derivatives

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

44692000

CY2020

ifrs-full

Adjustments For Gains Losses On Change In Fair Value Of Derivatives

AdjustmentsForGainsLossesOnChangeInFairValueOfDerivatives

0

CY2022

iren

Adjustments For Interest On Hybrid Financial Instruments

AdjustmentsForInterestOnHybridFinancialInstruments

26748000

CY2021

iren

Adjustments For Interest On Hybrid Financial Instruments

AdjustmentsForInterestOnHybridFinancialInstruments

14182000

CY2020

iren

Adjustments For Interest On Hybrid Financial Instruments

AdjustmentsForInterestOnHybridFinancialInstruments

0

CY2022

ifrs-full

Adjustments For Amortisation Expense

AdjustmentsForAmortisationExpense

2508000

CY2021

ifrs-full

Adjustments For Amortisation Expense

AdjustmentsForAmortisationExpense

1968000

CY2020

ifrs-full

Adjustments For Amortisation Expense

AdjustmentsForAmortisationExpense

0

CY2022

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

13896000

CY2021

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

805000

CY2020

ifrs-full

Adjustments For Sharebased Payments

AdjustmentsForSharebasedPayments

179000

CY2022

ifrs-full

Adjustments For Decrease Increase In Other Operating Receivables

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

-72000

CY2021

ifrs-full

Adjustments For Decrease Increase In Other Operating Receivables

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

-416000

CY2020

ifrs-full

Adjustments For Decrease Increase In Other Operating Receivables

AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables

-329000

CY2022

iren

Adjustments For Decrease Increase In Deferred Tax Assets

AdjustmentsForDecreaseIncreaseInDeferredTaxAssets

-9645000

CY2021

iren

Adjustments For Decrease Increase In Deferred Tax Assets

AdjustmentsForDecreaseIncreaseInDeferredTaxAssets

-911000

CY2020

iren

Adjustments For Decrease Increase In Deferred Tax Assets

AdjustmentsForDecreaseIncreaseInDeferredTaxAssets

0

CY2022

ifrs-full

Adjustments For Increase Decrease In Trade And Other Payables

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

6476000

CY2021

ifrs-full

Adjustments For Increase Decrease In Trade And Other Payables

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

367000

CY2020

ifrs-full

Adjustments For Increase Decrease In Trade And Other Payables

AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables

505000

CY2022

iren

Adjustments For Increase Decrease In Provision For Income Tax

AdjustmentsForIncreaseDecreaseInProvisionForIncomeTax

671000

CY2021

iren

Adjustments For Increase Decrease In Provision For Income Tax

AdjustmentsForIncreaseDecreaseInProvisionForIncomeTax

533000

CY2020

iren

Adjustments For Increase Decrease In Provision For Income Tax

AdjustmentsForIncreaseDecreaseInProvisionForIncomeTax

0

CY2022

iren

Adjustments For Increase Decrease In Deferred Tax Liabilities

AdjustmentsForIncreaseDecreaseInDeferredTaxLiabilities

6892000

CY2021

iren

Adjustments For Increase Decrease In Deferred Tax Liabilities

AdjustmentsForIncreaseDecreaseInDeferredTaxLiabilities

1618000

CY2020

iren

Adjustments For Increase Decrease In Deferred Tax Liabilities

AdjustmentsForIncreaseDecreaseInDeferredTaxLiabilities

0

CY2022

ifrs-full

Adjustments For Increase Decrease In Employee Benefit Liabilities

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

2026000

CY2021

ifrs-full

Adjustments For Increase Decrease In Employee Benefit Liabilities

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

66000

CY2020

ifrs-full

Adjustments For Increase Decrease In Employee Benefit Liabilities

AdjustmentsForIncreaseDecreaseInEmployeeBenefitLiabilities

43000

CY2022

ifrs-full

Adjustments For Increase In Other Provisions Arising From Passage Of Time

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

2469000

CY2021

ifrs-full

Adjustments For Increase In Other Provisions Arising From Passage Of Time

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

0

CY2020

ifrs-full

Adjustments For Increase In Other Provisions Arising From Passage Of Time

AdjustmentsForIncreaseInOtherProvisionsArisingFromPassageOfTime

0

CY2022

iren

Adjustments For Increase Decrease In Operating Deposits

AdjustmentsForIncreaseDecreaseInOperatingDeposits

0

CY2021

iren

Adjustments For Increase Decrease In Operating Deposits

AdjustmentsForIncreaseDecreaseInOperatingDeposits

90000

CY2020

iren

Adjustments For Increase Decrease In Operating Deposits

AdjustmentsForIncreaseDecreaseInOperatingDeposits

0

CY2022

iren

Adjustments For Increase Decrease For Prepayments And Deposits

AdjustmentsForIncreaseDecreaseForPrepaymentsAndDeposits

-4604000

CY2021

iren

Adjustments For Increase Decrease For Prepayments And Deposits

AdjustmentsForIncreaseDecreaseForPrepaymentsAndDeposits

0

CY2020

iren

Adjustments For Increase Decrease For Prepayments And Deposits

AdjustmentsForIncreaseDecreaseForPrepaymentsAndDeposits

0

CY2022

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

21557000

CY2021

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

1761000

CY2020

ifrs-full

Cash Flows From Used In Operating Activities

CashFlowsFromUsedInOperatingActivities

-987000

CY2022

ifrs-full

Disclosure Of Cash Flow Statement Explanatory

DisclosureOfCashFlowStatementExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-weight: bold; font-size: 10pt;">Note 30. </span><span style="font-size: 10pt; color: rgb(0, 0, 0);"> Non-cash investing and financing activities</span></div> <div style="color: #001B52; font-weight: bold; font-family: 'Times New Roman'; font-size: 12pt;"> <span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"><br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="10" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2020</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$'000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$'000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$'000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Convertible notes issued in lieu of interest/referral fees</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(463</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Mining hardware finance additional fee</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(1,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(2,426</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Mining hardware prepayments made directly by third party financier</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(37,980</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(1,458</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Additions to right-of-use assets and lease liabilities</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">298</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,051</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">271</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Shares issued in relation to business combinations</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,930</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Vendor loan</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,980</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 64%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(39,106</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(3,296</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom">4,181<br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> </table>

CY2022

iren

Convertible Notes Issued In Lieu Of Interest Referral Fees

ConvertibleNotesIssuedInLieuOfInterestReferralFees

0

CY2021

iren

Convertible Notes Issued In Lieu Of Interest Referral Fees

ConvertibleNotesIssuedInLieuOfInterestReferralFees

463000

CY2020

iren

Convertible Notes Issued In Lieu Of Interest Referral Fees

ConvertibleNotesIssuedInLieuOfInterestReferralFees

0

CY2022

iren

Mining Hardware Finance Additional Fees

MiningHardwareFinanceAdditionalFees

-1424000

CY2021

iren

Mining Hardware Finance Additional Fees

MiningHardwareFinanceAdditionalFees

-2426000

CY2020

iren

Mining Hardware Finance Additional Fees

MiningHardwareFinanceAdditionalFees

0

CY2022

iren

Mining Hardware Prepayments Made Directly By Third Party Financier

MiningHardwarePrepaymentsMadeDirectlyByThirdPartyFinancier

-37980000

CY2021

iren

Mining Hardware Prepayments Made Directly By Third Party Financier

MiningHardwarePrepaymentsMadeDirectlyByThirdPartyFinancier

-1458000

CY2020

iren

Mining Hardware Prepayments Made Directly By Third Party Financier

MiningHardwarePrepaymentsMadeDirectlyByThirdPartyFinancier

0

CY2022

iren

Additions To Right Of Use Assets And Lease Liabilities

AdditionsToRightOfUseAssetsAndLeaseLiabilities

298000

CY2021

iren

Additions To Right Of Use Assets And Lease Liabilities

AdditionsToRightOfUseAssetsAndLeaseLiabilities

1051000

CY2020

iren

Additions To Right Of Use Assets And Lease Liabilities

AdditionsToRightOfUseAssetsAndLeaseLiabilities

271000

CY2022

iren

Shares Issued In Relation To Business Combinations

SharesIssuedInRelationToBusinessCombinations

0

CY2021

iren

Shares Issued In Relation To Business Combinations

SharesIssuedInRelationToBusinessCombinations

0

CY2020

iren

Shares Issued In Relation To Business Combinations

SharesIssuedInRelationToBusinessCombinations

-1930000

CY2022

iren

Vendor Loan

VendorLoan

0

CY2021

iren

Vendor Loan

VendorLoan

0

CY2020

iren

Vendor Loan

VendorLoan

-1980000

CY2022

iren

Non Cash Investing And Financing Activities

NonCashInvestingAndFinancingActivities

-39106000

CY2021

iren

Non Cash Investing And Financing Activities

NonCashInvestingAndFinancingActivities

-3296000

CY2020

iren

Non Cash Investing And Financing Activities

NonCashInvestingAndFinancingActivities

4181000

CY2022

ifrs-full

Disclosure Of Sharebased Payment Arrangements Explanatory

DisclosureOfSharebasedPaymentArrangementsExplanatory

<div style="color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; font-size: 12pt;"><span style="color: rgb(0, 0, 0); font-weight: bold; font-size: 10pt;">Note 31. </span><span style="font-size: 10pt; color: rgb(0, 0, 0);"> Share-based payments</span></div> <div style="font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Group has entered into a number of share-based compensation arrangements. Details of these arrangements, which are considered as options for accounting purposes, are described below:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: normal; font-family: 'Times New Roman';">Employee Share Plan</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Group's Employee Share Plan is a loan-funded share scheme. These loan-funded shares generally vest subject to satisfying employment service periods (and in some cases, non-market-based performance milestones). The employment service periods are generally met in three equal tranches on the third, fourth and fifth anniversary of the grant date. Under this scheme, the Company issues a limited recourse loan (that has a maximum term of up to 9 years and 11 months) to employees for the sole purpose of acquiring shares in the Company. Upon disposal of any loan-funded shares by employees, the aggregate purchase price for the shares shall be applied by the Company to pay down the outstanding loan payable.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"> <br/> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The recourse on the loan is limited to the lower of the initial amount of the loan granted to the employee and the proceeds from the sale of the underlying shares. Employees are entitled to exercise the voting and dividend rights attached to the shares from the date of allocation. If the employee leaves the Company within the vesting period, the shares may be bought back by the Company at the original issue price and the loan is repaid. Loan-funded shares have been treated as options as required under IFRS 2 Share-based Payments. Vesting of instruments granted under the Employee Share Plan is dependent on specific service thresholds being met by the employee.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: normal; font-family: 'Times New Roman';">2021 Executive Director Liquidity and Price Target Options</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">On 20 January 2021, the Group's board approved the grant of 1,000,000 options each to entities controlled by Daniel Roberts and William Roberts (each an Executive Director) to acquire ordinary shares at an exercise price of $3.8647 (A$5.0005) with an expiration date of <span style="-sec-ix-hidden:Fact_57b6c57975aa4c1a8e73291436dd4f06">20 December 2025</span>. All 'Executive Director Liquidity and Price Target Options' vested on completion of the IPO on 17 November 2021 in accordance with the following vesting thresholds:</div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: justify; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the IPO price or volume weighted average market price (‘VWAP’) of an ordinary share over any consecutive 20 trading day period is equal to or exceeds $5.41 (A$7.00): 300,000 options vest</span></div> </td> </tr> </table> </div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: justify; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the IPO price or VWAP of an ordinary share over any consecutive 20 trading day period is equal to or exceeds $6.96 (A$9.00): 300,000 options vest</span></div> </td> </tr> </table> </div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: justify; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the IPO price or VWAP of an ordinary share over any consecutive 20 trading day period is equal to or exceeds $8.50 (A$11.00): 400,000 options vest</span></div> </td> </tr> </table> </div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The option holder is entitled to receive, in its capacity as a holder of the options, an income distribution per vested option equal to any dividend, distribution, capital return or buyback proceeds (collectively, ‘Distribution’) paid by the Company per ordinary share as if any vested options were exercised and ordinary shares issued to the option holder at the relevant time of such Distribution. The options are subject to customary adjustments to reflect any reorganization of the Company’s capital. As at 30 June 2022, none of the 2,000,000 outstanding vested 'Executive Director Liquidity and Price Target Options' have been exercised.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: normal; font-family: 'Times New Roman';">Employee Option Plan</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Board approved an Employee Option Plan on 28 July 2021. The terms of the Employee Option Plan are substantially similar to the Employee Share Plan, with the main difference being that the incentives are issued in the form of options and loans are not provided to participants. If the employee leaves the Company within the vesting period of the options granted, the Board retains the absolute discretion to cancel any unvested options held by the employee. Vesting of options granted under the Employee Option Plan is dependent on specific service thresholds being met by the employee.</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: normal;"> <br/> </span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-weight: normal; font-family: 'Times New Roman';">Non-Executive Director Option Plan</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Board approved a Non-Executive Director Option Plan (‘NED Option Plan’) on 28 July 2021. The terms of the NED Option Plan are substantially similar to the Employee Option Plan. Vesting of instruments granted under the NED Option Plan is dependent on specific service thresholds being met by the Non-Executive Director. Where an option holder ceases to be a Director of the Company within the vesting period, the options granted to that Director will vest on a pro-rata basis of the associated service period. The Board retains the absolute discretion to cancel any remaining unvested options held by the option holder.</div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-style: italic; font-family: 'Times New Roman';">2<span style="font-weight: normal;">021 Executive Director Long-term Target Options</span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">On 18 August 2021, the Group's shareholders approved the grant of 2,400,000 long-term options each to entities controlled by Daniel Roberts and William Roberts to acquire ordinary shares at an exercise price of $75 per option (‘Long-term Target Options’). These options were granted on 14 September 2021, and have a contractual exercise period of 12 years.</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: normal;"> <br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The Long-term Target Options will vest in four tranches following listing of the Company, if the relevant ordinary share price is equal to or exceeds the corresponding vesting threshold and the relevant Executive Director has not voluntarily resigned as a Director of the Company. The vesting thresholds are detailed below:</div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the VWAP of an ordinary share over the immediately preceding 20 trading days is equal to or exceeds $370: 600,000 Long-term Target Options will vest</span></div> </td> </tr> </table> </div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the VWAP of an ordinary share over the immediately preceding 20 trading days is equal to or exceeds $650: 600,000 Long-term Target Options will vest</span></div> </td> </tr> </table> </div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the VWAP of an ordinary share over the immediately preceding 20 trading days is equal to or exceeds $925: 600,000 Long-term Target Options will vest</span></div> </td> </tr> </table> </div> <div style="font-weight: normal; font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div> <table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman'; font-size: 10pt;"> <tr style="vertical-align: top;"> <td style="vertical-align: top; width: 18pt; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">●</span></div> </td> <td style="vertical-align: top; width: auto; color: rgb(0, 0, 0);"> <div style="text-align: left; color: rgb(0, 0, 0);"><span style="font-weight: normal;">If the VWAP of an ordinary share over the immediately preceding 20 trading days is equal to or exceeds $1,850: 600,000 Long-term Target Options will vest</span></div> </td> </tr> </table> </div> <div style="font-size: 10pt; color: rgb(0, 0, 0); font-family: 'Times New Roman';"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The VWAP vesting thresholds may also be triggered by a sale or takeover of the Company based upon the price per ordinary share received in such transaction.</div> <div><span style="font-size: 10pt;"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The option holder is entitled to receive in its capacity as a holder of the options, a distribution paid by the Company per ordinary share as if the vested options were exercised and ordinary shares issued to the option holder at the relevant time of such distribution.</div> <div><span style="font-size: 10pt;"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The options are subject to customary adjustments to reflect any reorganization of the Company's capital, as well as adjustments to vesting thresholds including any future issuance of ordinary shares by the Company.</div> <div><span style="font-size: 10pt;"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman'; font-style: italic;">Reconciliation of outstanding share options</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"> <br/> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">Set out below are summaries of options granted under all plans:</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"> <br/> </div> <div><span style="font-size: 10pt;"> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"><br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Number of</div> <div style="text-align: center; color: rgb(0, 0, 0);">options</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Weighted </div> <div style="text-align: center; color: rgb(0, 0, 0);">average </div> <div style="text-align: center; color: rgb(0, 0, 0);"> exercise price</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Number of</div> <div style="text-align: center; color: rgb(0, 0, 0);">options</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Weighted </div> <div style="text-align: center; color: rgb(0, 0, 0);">average </div> <div style="text-align: center; color: rgb(0, 0, 0);">exercise price</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"><br/> </td> <td colspan="1" style="text-align: center; vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Outstanding as at 1 July</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;"><br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">4,143,415</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">3.03</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1,492,317</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">1.53</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Granted during the year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">5,126,484</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">71.19</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">2,693,944</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">3.91</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Forfeited during the year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(259,352</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">8.01</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">(42,846</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">4.57</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"><br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Outstanding at the end of the financial year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">9,010,547</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">41.67</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">4,143,415</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">3.03</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">Exercisable at the end of the financial year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">3,351,327</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">3.04</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">302,000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal;">2.01</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 12pt;"> <span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">As at 30 June 2022, the weighted average remaining contractual life of options outstanding is 8.69 years (30 June 2021: 6.8 years, 30 June 2020: 9.6 years).</div> <div><br/> </div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-family: 'Times New Roman';"> <span style="font-weight: normal; color: rgb(0, 0, 0);">Valuation methodology</span></div> <div style="color: rgb(0, 0, 0); font-size: 10pt; font-family: 'Times New Roman';"> <span style="font-weight: normal; color: rgb(0, 0, 0);"><br/> </span></div> <div><span style="font-weight: normal; color: rgb(0, 0, 0);"> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The fair value of instruments issued under the Employee Share Plan, Employee Option Plan and NED Option Plan have been measured using a Black-Scholes-Merton valuation model. The fair value of the Executive Director Liquidity and Price Target Options and 2021 Executive Director Long-term Target Options have been measured using a Monte-Carlo simulation. Service and non-market performance conditions attached to the arrangements were not taken into account when measuring fair value.</div> <div><span style="font-weight: normal; color: rgb(0, 0, 0);"> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 12pt;"><span style="font-size: 10pt; font-weight: normal;"> <br/> </span></div> <div><span style="font-weight: normal; color: rgb(0, 0, 0);"> </span> </div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The following table list the inputs used in measuring the fair value of arrangements granted during the years ended 30 June 2022, 30 June 2021 and 30 June 2020:</div> <div><span style="font-weight: normal; color: rgb(0, 0, 0);"> </span> <span style="font-size: 10pt; color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="font-weight: normal;">Grant date</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Dividend </div> <div style="text-align: center; color: rgb(0, 0, 0);">yield</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center;">Expected</div> <div style="text-align: center;">volatility</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center;">Risk-free</div> <div style="text-align: center;">interest rate</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Expected </div> <div style="text-align: center; color: rgb(0, 0, 0);">life </div> <div style="text-align: center; color: rgb(0, 0, 0);">(weighted</div> <div style="text-align: center; color: rgb(0, 0, 0);">average)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center;">Grant date</div> <div style="text-align: center;">share price</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center; color: rgb(0, 0, 0);">Exercise</div> <div style="text-align: center; color: rgb(0, 0, 0);"> price</div> <div style="text-align: center; color: rgb(0, 0, 0);">(weighted</div> <div style="text-align: center; color: rgb(0, 0, 0);">average)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center;">Fair value</div> <div style="text-align: center;">(weighted</div> <div style="text-align: center;">average)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal; white-space: nowrap;" valign="bottom"> <div style="text-align: center;">Number of</div> <div style="text-align: center;">options</div> <div style="text-align: center;">granted</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;"> %</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;">years</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;">US$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;">US$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: normal;">US$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> <div style="font-style: italic; text-indent: -9pt; margin-left: 9pt; font-weight: bold;">Employee Share Plan</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; font-weight: normal;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-weight: normal; text-indent: -9pt; margin-left: 9pt;">04 April 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;"><br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">46</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">2.28</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">1.53</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">1.53</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.39</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">1,492,317</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%;" valign="bottom"> <div style="font-weight: normal; text-indent: -9pt; margin-left: 9pt;">31 July 2020</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">60</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">2.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">2.37</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">2.12</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">0.83</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">453,516</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-weight: normal; text-indent: -9pt; margin-left: 9pt;">10 May 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">2.71</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">7.68</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">7.64</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">4.46</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">240,428</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; font-weight: normal;" valign="bottom"><br/> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">Employee Option Plan</div> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 20%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal; text-indent: -9pt; margin-left: 9pt;">28 July 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">7.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">34.73</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">8.76</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">31.05</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">89,541</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="font-weight: normal; text-indent: -9pt; margin-left: 9pt;">20 October 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">7.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">34.80</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">36.45</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">26.50</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">53,223</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%;" valign="bottom"> <div style="font-weight: normal; text-indent: -9pt; margin-left: 9pt;">17 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">122</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">0.85</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">7.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">3.74</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">36.45</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">2.71</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">7,750</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255); font-weight: normal; text-indent: -9pt; margin-left: 9pt;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; font-weight: normal;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-style: italic; text-indent: -9pt; margin-left: 9pt; font-weight: bold;">Executive Director Options</div> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal; text-indent: -9pt; margin-left: 9pt;">20 January 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">60</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">4.90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">2.71</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">3.86</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.81</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">2,000,000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; font-weight: normal;" valign="bottom"><br/> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-style: italic; text-indent: -9pt; margin-left: 9pt; font-weight: bold;">Long-term Target Options</div> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 20%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal; text-indent: -9pt; margin-left: 9pt;">14 September 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">1.28</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">9.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">34.17</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">75.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">23.87</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">4,800,000</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"><br/> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td rowspan="1" style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%;" valign="bottom"> <div style="color: rgb(0, 0, 0); font-style: italic; font-weight: bold; text-indent: -9pt; margin-left: 9pt;">NED Option Plan</div> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" rowspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; width: 20%; background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0); font-weight: normal; text-indent: -9pt; margin-left: 9pt;">28 July 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">6.58</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">34.73</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">8.76</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">30.80</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%; background-color: #CCEEFF;" valign="bottom"> <div style="font-weight: normal;">161,707</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 20%;" valign="bottom"> <div style="font-weight: normal; text-indent: -9pt; margin-left: 9pt;">21 October 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">0.15</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> <div style="font-weight: normal;">%</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">7.00</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">34.80</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">36.45</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">26.50</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 7%;" valign="bottom"> <div style="font-weight: normal;">14,266</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; font-weight: normal; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="text-align: justify; color: rgb(80, 80, 80); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-size: 10pt; font-weight: normal; font-family: 'Times New Roman';">The share-based payment expense for the year was $13,896,000 (2021: $805,000, 2020: $179,000).</div>

CY2022

iren

Number Of Tranches

NumberOfTranches

3

CY2021Q2

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

4143415

CY2021Q2

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

3.03

CY2020Q2

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

1492317

CY2020Q2

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

1.53

CY2022

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

5126484

CY2022

ifrs-full

Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

71.19

CY2021

ifrs-full

Number Of Share Options Granted In Sharebased Payment Arrangement

NumberOfShareOptionsGrantedInSharebasedPaymentArrangement

2693944

CY2021

ifrs-full

Weighted Average Exercise Price Of Share Options Granted In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsGrantedInSharebasedPaymentArrangement2019

3.91

CY2022

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

259352

CY2022

ifrs-full

Weighted Average Exercise Price Of Share Options Forfeited In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

8.01

CY2021

ifrs-full

Number Of Share Options Forfeited In Sharebased Payment Arrangement

NumberOfShareOptionsForfeitedInSharebasedPaymentArrangement

42846

CY2021

ifrs-full

Weighted Average Exercise Price Of Share Options Forfeited In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsForfeitedInSharebasedPaymentArrangement2019

4.57

CY2022Q2

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

9010547

CY2022Q2

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

41.67

CY2021Q2

ifrs-full

Number Of Outstanding Share Options

NumberOfOutstandingShareOptions

4143415

CY2021Q2

ifrs-full

Weighted Average Exercise Price Of Share Options Outstanding In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsOutstandingInSharebasedPaymentArrangement2019

3.03

CY2022Q2

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

3351327

CY2022Q2

ifrs-full

Weighted Average Exercise Price Of Share Options Exercisable In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019

3.04

CY2021Q2

ifrs-full

Number Of Share Options Exercisable In Sharebased Payment Arrangement

NumberOfShareOptionsExercisableInSharebasedPaymentArrangement

302000

CY2021Q2

ifrs-full

Weighted Average Exercise Price Of Share Options Exercisable In Sharebased Payment Arrangement2019

WeightedAverageExercisePriceOfShareOptionsExercisableInSharebasedPaymentArrangement2019

2.01

CY2022

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P8Y8M8D

CY2021

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P6Y9M18D

CY2020

ifrs-full

Weighted Average Remaining Contractual Life Of Outstanding Share Options2019

WeightedAverageRemainingContractualLifeOfOutstandingShareOptions2019

P9Y7M6D

CY2022

ifrs-full

Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

13896000

CY2021

ifrs-full

Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

805000

CY2020

ifrs-full

Expense From Sharebased Payment Transactions In Which Goods Or Services Received Did Not Qualify For Recognition As Assets

ExpenseFromSharebasedPaymentTransactionsInWhichGoodsOrServicesReceivedDidNotQualifyForRecognitionAsAssets

179000

CY2021

iren

Related Party Transactions

RelatedPartyTransactions

0

CY2022

iren

Related Party Transactions

RelatedPartyTransactions

0

CY2022Q2

ifrs-full

Trade And Other Payables To Related Parties

TradeAndOtherPayablesToRelatedParties

0

CY2021Q2

ifrs-full

Trade And Other Payables To Related Parties

TradeAndOtherPayablesToRelatedParties

0

CY2021Q2

ifrs-full

Trade And Other Receivables Due From Related Parties

TradeAndOtherReceivablesDueFromRelatedParties

0

CY2022Q2

ifrs-full

Trade And Other Receivables Due From Related Parties

TradeAndOtherReceivablesDueFromRelatedParties

0

CY2021Q2

ifrs-full

Amounts Payable Related Party Transactions

AmountsPayableRelatedPartyTransactions

0

CY2022Q2

ifrs-full

Amounts Receivable Related Party Transactions

AmountsReceivableRelatedPartyTransactions

0

CY2021Q2

ifrs-full

Amounts Receivable Related Party Transactions

AmountsReceivableRelatedPartyTransactions

0

CY2022Q2

ifrs-full

Amounts Payable Related Party Transactions

AmountsPayableRelatedPartyTransactions

0

CY2022

ifrs-full

Disclosure Of Information About Key Management Personnel Explanatory

DisclosureOfInformationAboutKeyManagementPersonnelExplanatory

<div style="text-align: left; color: rgb(0, 0, 0); font-weight: bold;"><span style="text-align: left; color: rgb(0, 0, 0); font-weight: bold; font-family: 'Times New Roman'; background-color: rgb(255, 255, 255); font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;">Note 33. </span><span style="font-family: 'Times New Roman'; background-color: rgb(255, 255, 255); font-weight: bold; color: rgb(0, 0, 0); font-size: 10pt; font-style: normal; font-variant: normal; text-transform: none;"> Key management personnel disclosures</span></div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Details of Directors and key management personnel</div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The following persons were Directors of Iris Energy Limited at any time during the year, up to the date of this report:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"> <tr> <td style="width: 23.19%; vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Individual</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Position</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Date of Commencement</div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Date ceased to be KMP</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">David Bartholomew</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Non-Executive Director</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_647d402f555a4573a8cc620fc9130611">24 September 2021</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: middle; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Christopher Guzowski</div> </td> <td style="width: 32.57%; vertical-align: middle; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Non-Executive Director</div> </td> <td style="width: 24.7%; vertical-align: middle; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_57af5fc0fd4b47509172295f57da82f4">19 December 2019</span></div> </td> <td style="width: 19.54%; vertical-align: middle; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Michael Alfred</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Non-Executive Director</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_52c0658cd01d424d9ba8f506a2ef1731">21 October 2021</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Daniel Roberts</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Executive Director and Co-CEO</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_8dc73081dfe04fa3912c07fb05b2e3c0">6 November 2018</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">William Roberts</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Executive Director and Co-CEO</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_0faa794b1fe64bffbb1b3225723c41e5">6 November 2018</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Paul Gordon</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Non-Executive Director</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_8f61bcfaad60441b805217a5595fe1a4">19 December 2019</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_76d99c1ea85d43e99257ce630fb190fb">24 October 2021</span><br/> </div> </td> </tr> </table> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: left; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The following persons were considered to be KMP of Iris Energy Limited at any time during the year:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"><span style="color: rgb(0, 0, 0);"><br/> </span> </div> <table cellpadding="0" cellspacing="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;"> <tr> <td style="width: 23.19%; vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Individual</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Position</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Date of Commencement</div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;"> <div style="color: rgb(0, 0, 0);">Date ceased to be KMP</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Lindsay Ward</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">President</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_82ce6e65d2824505824570685f1ff824">18 October 2021</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">David Shaw</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Chief Operating Officer</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_0ab7296c33124f7598c759908360518c">22 October 2021</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Belinda Nucifora</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">Chief Financial Officer</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_3e4d9a62e4454193afe462c37308ec10">16 May 2022</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0); background-color: rgb(204, 238, 255);"> <div style="color: rgb(0, 0, 0);">-</div> </td> </tr> <tr> <td style="width: 23.19%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Jason Conroy</div> </td> <td style="width: 32.57%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);">Chief Executive Officer</div> </td> <td style="width: 24.7%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_606aaa102e4b41829481a54e92732987">10 May 2021</span></div> </td> <td style="width: 19.54%; vertical-align: top; color: rgb(0, 0, 0);"> <div style="color: rgb(0, 0, 0);"><span style="-sec-ix-hidden:Fact_d58b960f2d364b61ba6aa9381bd6e281">23 September 2021</span><br/> </div> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: justify; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Significant Transactions with key management personnel</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">On or around 18 August 2021, the shareholders of the Company approved the issue of one B Class share each (for consideration of A$1.00 per B Class share) to entities controlled by Daniel Roberts and William Roberts, respectively. The B Class shares were formally issued on 7 October 2021. Each B Class share confers on the holder fifteen votes for each ordinary share in the Company held by the holder. In addition, a B Class share confers a right for the holder to nominate a Director to put forward for election to the Board. Because of the increased voting power of the B Class shares, the holders of the B Class shares collectively could continue to control a significant percentage of the combined voting power of the Company's shares and therefore be able to control all matters submitted to the Company’s shareholders for approval until the redemption of the B Class shares by the Company on the earlier of (i) when the holder ceases to be a Director due to voluntary retirement; (ii) a transfer of B Class shares in breach of the Constitution; (iii) liquidation or winding up of the Company; or (iv) at any time which is 12 years after the Company’s ordinary shares are first listed on a recognized stock exchange. Aside from these governance rights, the B Class shares do not provide the holder with any economic rights (e.g., the B Class shares do not confer on its holder any right to receive dividends). The B Class shares are not transferable by the holder (except in limited circumstances to affiliates of the holder).</div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span> </div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Deed of access, insurance and indemnity</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The Group has entered into deeds of access, insurance and indemnity with each of its Directors and certain of its officers. These deeds provide the Directors and officers with contractual rights to indemnification and expense advancement and are governed by the laws of Victoria, Australia.</div> <div style="text-align: left; font-family: 'Times New Roman'; font-size: 10pt;"><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span><span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="text-align: left; color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Compensation</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">The aggregate compensation made to Directors and other members of KMP of the Group is set out below:</div> <div style="color: #505050; font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="6" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Consolidated</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">Year ended </div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">30 June 2021</div> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> <div style="text-align: center; font-weight: bold; color: rgb(0, 0, 0);">US$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Short-term employee benefits</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">1,610,088</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">368,493</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Post-employment benefits</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">81,550</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">32,328</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Share-based payments</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">13,314,679</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">174,603</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); padding-bottom: 2px; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 76%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">15,006,317</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">575,424</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: rgb(204, 238, 255); white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt; text-align: justify;">The following table summarizes the movement in options outstanding issued to Directors and other members of KMP during the year ended 30 June 2022:</div> <div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;"> <br/> </div> <div><span style="font-weight: bold; color: rgb(0, 0, 0);"> </span></div> <table cellpadding="0" cellspacing="0" class="cfttable" style="font-family: 'Times New Roman'; font-size: 10pt; text-align: left; color: #000000; width: 100%;"> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: center; vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Number of</div> <div style="color: rgb(0, 0, 0);">options</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Weighted</div> <div><span style="color: rgb(0, 0, 0);">average </span></div> <div style="color: rgb(0, 0, 0);">exercise price</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Number of</div> <div style="color: rgb(0, 0, 0);">options</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Weighted <br/> </div> <div style="color: rgb(0, 0, 0);">average </div> <div style="color: rgb(0, 0, 0);">exercise price</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="text-align: center; vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);"> 30 June 2022</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">30 June 2022</div> </td> <td colspan="1" style="text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: top; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">30 June 2021</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: center; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0); text-align: center; white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">30 June 2021</div> <div style="color: rgb(0, 0, 0);">(restated*)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom;" valign="bottom"> </td> <td colspan="2" style="vertical-align: bottom; color: rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Outstanding as at 1 July</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,136,171</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">4.10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; background-color: #CCEEFF;" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">Granted during the year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">5,014,834</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">72.46</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,136,171</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> <div style="color: rgb(0, 0, 0);">4.10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Forfeited during the year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">(177,489</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> <div style="color: rgb(0, 0, 0);">)</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">7.90</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">-</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Outstanding at the end of the financial year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">6,973,516<br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">53.16</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,136,171<br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">$</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">4.10</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; white-space: nowrap;" valign="bottom"> </td> </tr> <tr> <td style="vertical-align: bottom; color: rgb(0, 0, 0); width: 52%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> <div style="color: rgb(0, 0, 0);">Exercisable at the end of the financial year</div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> <div style="color: rgb(0, 0, 0);">2,035,278<br/> </div> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom">$</td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom">3.95</td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom">-<br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0); white-space: nowrap;" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: right; vertical-align: bottom; width: 1%; background-color: rgb(204, 238, 255); border-bottom: 2px solid rgb(0, 0, 0);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom"> </td> <td colspan="1" style="color: rgb(0, 0, 0); vertical-align: bottom; text-align: right; width: 9%; border-bottom: 2px solid rgb(0, 0, 0); background-color: rgb(204, 238, 255);" valign="bottom">-<br/> </td> <td colspan="1" style="color: rgb(0, 0, 0); text-align: left; vertical-align: bottom; width: 1%; padding-bottom: 2px; background-color: #CCEEFF; white-space: nowrap;" valign="bottom"> </td> </tr> </table> <div style="font-family: 'Times New Roman'; font-size: 10pt;"> <span style="color: rgb(0, 0, 0);"><br/> </span></div> <div><span style="color: rgb(0, 0, 0);"> </span></div> <div style="color: rgb(0, 0, 0); font-style: italic; font-family: 'Times New Roman'; font-size: 10pt;">Other key management personnel transactions</div> <div style="text-align: justify; color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: 10pt;">During the year ended 30 June 2021, each of the Executive Directors paid the Company $3,868 (A$5,005) as consideration for the grant of the Executive Director Liquidity and Price Target Options (see note 31). This transaction was priced on an arms-length basis and all outstanding balances were settled prior to 30 June 2021.</div>

CY2022

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

1610088

CY2021

ifrs-full

Key Management Personnel Compensation Shortterm Employee Benefits

KeyManagementPersonnelCompensationShorttermEmployeeBenefits

368493

CY2022

ifrs-full

Key Management Personnel Compensation Postemployment Benefits

KeyManagementPersonnelCompensationPostemploymentBenefits

81550

CY2021

ifrs-full

Key Management Personnel Compensation Postemployment Benefits

KeyManagementPersonnelCompensationPostemploymentBenefits

32328

CY2022

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

13314679

CY2021

ifrs-full

Key Management Personnel Compensation Sharebased Payment

KeyManagementPersonnelCompensationSharebasedPayment

174603

CY2022

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

15006317

CY2021

ifrs-full

Key Management Personnel Compensation

KeyManagementPersonnelCompensation

575424

CY2022Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

158184000

CY2022Q2

ifrs-full

Noncurrent Prepayments

NoncurrentPrepayments

158184000

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$IREN
IREN Ltd Stock $iren

2022 Q2 Form 20-F Financial Statement

#000114036122033208 Filed on September 13, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$IREN IREN Ltd Stock $iren

2022 Q2 Form 20-F Financial Statement

#000114036122033208 Filed on September 13, 2022

Income Statement

Balance Sheet

Cashflow Statement

Facts In Submission

Files In Submission

$IREN
IREN Ltd Stock $iren