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NOTE 30. CASH FLOW INFORMATION | 12 Months Ended
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Dec. 31, 2021
NOTE 30. CASH FLOW INFORMATION | NOTE 30. CASH FLOW INFORMATION
| (a) | Reconciliation of liabilities arising from financing activities
|  | Amounts due to related companies |  | Other liabilities |  | Bank borrowings, net |  | Amount due to holding company |  | Convertible promissory notes |  | Lease liabilities |  | Derivative embedded in convertible bonds issued |  | Issue of shares |  | Total
|  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$
Beginning balance as of 1 January 2021 |  | 237,674 |  | 211,567 |  | - |  | 532,718 |  | 2,196,049 |  | - |  | 1,478,540 |  | 13,187,968 |  | 17,844,516
Cash flows from financing activities |  | - |  | - |  | - |  | (562,201) |  | - |  | (138,156) |  | - |  | 16,054,409 |  | 15,354,052
Inception of lease |  | - |  | - |  | - |  | - |  | - |  | 2,086,229 |  | - |  | - |  | 2,086,229
Interest |  | - |  | - |  | - |  | - |  | 1,848,947 |  | 28,371 |  | - |  | - |  | 1,877,318
Put option liabilities in convertible bonds issued |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | -
Fair value change |  |  |  |  |  |  |  |  |  | - |  |  |  | 842,463 |  |  |  | 842,463
Disposal of plant and equipment |  | (4,951) |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (4,951)
Foreign exchange movement |  | 14,683 |  | - |  | - |  | 29,483 |  | 266,420 |  | (146,945) |  | - |  | - |  | 163,641
Ending balance as of 31 December 2021 |  | 247,406 |  | 211,567 |  | - |  | - |  | 4,311,416 |  | 1,829,499 |  | 2,321,003 |  | 29,242,377 |  | 38,163,268
NOTE 30. CASH FLOW INFORMATION
|  | Amounts due to related companies |  | Other liabilities |  | Bank borrowings, net |  | Amount due to holding company |  | Convertible promissory notes |  | Convertible bonds by a subsidiary |  | Lease liabilities |  | Derivative embedded in convertible bonds issued |  | Issue of shares |  | Total
|  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$
Beginning balance as of 1 January 2020 |  | 6,101,850 |  | 1,761,309 |  | 915,300 |  | 582,832 |  | - |  | 4,420,899 |  | 1,168,607 |  | - |  | - |  | 14,950,797
Cash flows from financing activities |  | 840,509 |  | 211,567 |  | - |  | - |  | 4,913,100 |  | (4,668,195) |  | (320,851) |  | - |  | 13,187,968 |  | 14,164,098
Non-cash movement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Settled by issuing convertible promissory note |  | - |  | (1,761,309) |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (1,761,309)
Fair value change |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (2,312,197) |  | - |  | (2,312,197)
Put option liabilities in convertible bonds issued |  | - |  | - |  | - |  | - |  | (3,790,737) |  | - |  | - |  | 3,790,737 |  | - |  | -
Interest |  | - |  | - |  | - |  | - |  | 1,508,421 |  | - |  | - |  | - |  | - |  | 1,508,421
Disposal of plant and equipment |  | (6,689,290) |  | - |  | (966,747) |  | - |  | - |  | - |  | (925,042) |  | - |  | - |  | (8,581,079)
Foreign exchange movement |  | (15,395) |  | - |  | 51,447 |  | (50,114) |  | (434,735) |  | 247,296 |  | 77,286 |  | - |  | - |  | (124,215)
Ending balance as of 31 December 2020 |  | 237,674 |  | 211,567 |  | - |  | 532,718 |  | 2,196,049 |  | - |  | - |  | 1,478,540 |  | 13,187,968 |  | 17,844,516
NOTE 30. CASH FLOW INFORMATION
|  | Amounts due to related companies |  | Other liabilities |  | Bank borrowings, net |  | Amount due to holding company |  | Obligation under finance lease |  | Convertible bonds by a subsidiary |  | Lease liabilities |  | Derivative embedded in convertible bonds issued |  | Total
|  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$ |  | A$
Beginning balance as of 1 January 2019 |  | 2,130,368 |  | - |  | 814,365 |  | 172,773 |  | - |  | 3,280,744 |  | 1,163,778 |  | 126,095 |  | 7,688,123
Cash flows from financing activities |  | 3,954,460 |  | 2,610,091 |  | 90,049 |  | 501,343 |  | - |  | - |  | (573,010) |  | - |  | 6,583,113
Non-cash movement: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Unpaid interest |  | - |  | - |  | - |  | - |  | - |  | 1,107,310 |  | 109,027 |  | - |  | 1,216,337
Interest |  | - |  | - |  | - |  | (96,965) |  | - |  | - |  | 648 |  | - |  | (96,317)
Inception of new lease |  | - |  | - |  | - |  | - |  | - |  | - |  | 458,990 |  | - |  | 458,990
Fair value change |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | (127,551) |  | (127,551)
Disposal of plant and equipment |  | - |  | (848,782) |  | - |  | - |  | - |  | - |  | - |  | - |  | (848,782)
Foreign exchange movement |  | 16,842 |  | - |  | 10,886 |  | 5,681 |  | - |  | 32,845 |  | 9,174 |  | 1,456 |  | 76,884
Ending balance as of 31 December 2019 |  | 6,101,850 |  | 1,761,309 |  | 915,300 |  | 582,832 |  | - |  | 4,420,899 |  | 1,168,607 |  | - |  | 14,950,797
NOTE 30. CASH FLOW INFORMATION (Continued) (b) Net cash inflows / (outflows) from changes in working capital
|  | Consolidated
|  | December 31, 2021 A$ |  | December 31, 2020 A$ |  | December 31, 2019 A$
Cash flows from changes in working capital |  |  |  |  |  |
(Increase) / Decrease in assets: |  |  |  |  |  |
Trade and other receivables |  | (105,014) |  | (1,016,464) |  | (137,579)
Inventories |  | - |  | 142,608 |  | 405,891
Other assets |  | (295,635) |  | (1,659,728) |  | (361,676)
Increase / (Decrease) in liabilities: |  |  |  |  |  |
Trade and other liabilities |  | (318,544) |  | 347,308 |  | 1,876,414
Net cash (outflows)/ inflows from changes in working capital |  | (719,193) |  | (2,186,276) |  | 1,783,050

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