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Reserves

12 Months Ended

Jun. 30, 2022

Reserves [Abstract]

Reserves

Note 22.  Reserves

		Consolidated
		30 June 2022				30 June 2021 (restated*)
		US$’000				US$’000
Foreign currency translation reserve			(21,014	)			1,851
Share-based payments reserve			14,200				992
			(6,814	)			2,843

Foreign currency translation reserve

The reserve is used to recognize exchange differences arising from the translation of the financial statements of foreign operations to United States dollar.

Share-based payments reserve

The reserve is used to recognize the value of equity benefits provided to employees and Directors as part of their remuneration, and other parties as part of their compensation for services.

X

- Definition

The disclosure of reserves within equity. [Refer: Other reserves [member]]

+ References

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-Name IAS
-Number 1
-IssueDate 2022-03-24
-Paragraph 79
-Subparagraph b
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-URIDate 2022-03-24

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X

- References

No definition available.

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