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Financial instruments (Tables)

12 Months Ended

Jun. 30, 2020

Statement [line items]

Summary of foreign currency risk

The carrying amount of the consolidated entity’s foreign currency denominated financial assets and financial liabilities at the reporting date was as follows: 

		Assets								Liabilities
		2020				2019				2020				2019
		A$’000				A$’000				A$’000				A$’000
US dollars			272				31				2,196				1,046
Euros			—				—				—				1
			272				31				2,196				1,047

Summary of foreign currency risk sensitivity

If the AUD had strengthened against the USD by 10% (2019: 10%) then this would have had the following impact:

		AUD strengthened												AUD weakened
Consolidated - 2020		% change				Effect on profit before tax A$’000				Effect on equity A$’000				% change				Effect on profit before tax A$’000				Effect on equity A$’000
US dollars			10	%			245				245				(10	%)			(245	)			(245	)
							245				245								(245	)			(245	)
		AUD strengthened												AUD weakened
Consolidated - 2019		% change				Effect on profit before tax A$’000				Effect on equity A$’000				% change				Effect on profit before tax A$’000				Effect on equity A$’000
US dollars			10	%			102				102				(10	%)			(102	)			(102	)

Summary of variable interest rate balances

As at the reporting date, the consolidated entity had the following variable interest rate balances:

		2020								2019
		Weighted average interest rate %				Balance A$’000				Weighted average interest rate %				Balance A$’000
Cash at bank and in hand			0.04	%			1,264				0.03	%			834
Short term deposits			0.95	%			7,500				1.88	%			4,600
Net exposure to cash flow interest rate risk							8,764								5,434

Summary of remaining contractual maturities of financial instrument liabilities

2020		Weighted average interest rate %				1 year or less A$’000				Between 1 and 2 years A$’000				Between 2 and 5 years A$’000				Over 5 years A$’000				Remaining contractual maturities A$’000
Non-derivatives
Non-interest bearing
Trade payables			—				1,694				—				—				—				1,694
Accrued payables			—				1,795				—				—				—				1,795
Contingent consideration			—				4,199				—				2,644				—				6,843
Total non-derivatives							7,688				—				2,644				—				10,332
2019		Weighted average interest rate %				1 year or less A$’000				Between 1 and 2 years A$’000				Between 2 and 5 years A$’000				Over 5 years A$’000				Remaining contractual maturities A$’000
Non-derivatives
Non-interest bearing
Trade payables			—				1,049				—				—				—				1,049
Accrued payables			—				714				—				—				—				714
Contingent consideration			—				—				—				5,194				1,394				6,588
Total non-derivatives							1,763				—				5,194				1,394				8,351

X

- Definition

The disclosure of financial instruments by type of interest rate. [Refer: Financial instruments, class [member]]

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- Definition

The disclosure of information that enables users of financial statements to evaluate the nature and extent of risks arising from financial instruments to which the entity is exposed. [Refer: Financial instruments, class [member]]

+ References

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Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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