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Consolidated Statements of Cash Flows - Supplemental Disclosure

12 Months Ended

Dec. 31, 2023

Consolidated Statements of Cash Flows - Supplemental Disclosure

Consolidated Statements of Cash Flows - Supplemental Disclosure

Note 23. Consolidated Statements of Cash Flows – Supplemental Disclosure

Interest paid and received, dividends received and income taxes paid are classified as operating activities. Dividends paid are classified as financing activities. Income taxes paid include the payments of advance tax prepayments and are net of tax cash refunds.

There are no circumstances in which cash held by an entity are not available for use by the Group other than amounts presented as restricted cash. See “Currency Risk” in Note 25.

Consolidated cash flows statement – reconciliation of liabilities arising from financing activities


Years ended December 31:	2023		2022		2021
Bonds payable, opening balance	$	35,538	$	35,227	$	38,053
Cash flows		—		—		—
Non-cash changes:
Accretion		156		140		145
Cumulative translation adjustments		413		171		(2,971)
Bonds payable, ending balance (see Note 15)	$	36,107	$	35,538	$	35,227


Years ended December 31:	2023		2022		2021
Lease liabilities, opening balance	$	706	$	767	$	1,175
Cash flows		(414)		(378)		(466)
Non-cash changes:
Additions		—		295		84
Accretion		20		28		42
Cumulative translation adjustments		2		(6)		(68)
Lease liabilities, ending balance (see Note 14)	$	314	$	706	$	767

Non-cash transactions

Non-cash transactions during the year ended December 31, 2023: (i) a liability of $818 owing to a former subsidiary was reversed and credited to profit or loss because it was determined not to be payable.

Non-cash transactions during the year ended December 31, 2022: (i) hydrocarbon development and production assets and liabilities were classified as held for sale (see Note 4).

Non-cash transactions during the year ended December 31, 2021: (i) an internal reorganization of the Group’s structure resulted in a net recovery of deferred income tax by $1,156; and (ii) a subsidiary of the Group derecognized a liability of $390 for a consideration of $nil.