ANNUAL REPORT 2021
ABN 38 115 857 988
CORPORATE DIRECTORY
Directors
Ian Macpherson
Executive Chairman
Richard Carcenac
Chief Executive Officer & Executive Director
Athol Emerton
Non-Executive Director
Paul Graham-Clarke
Non-Executive Director
Paul Horsfall
Non-Executive Director
Company
Secretary
Patrick Soh
Principal
Registered
Office
Level 2, 33 Colin Street
West Perth
Western Australia 6005
Po Box 534
West Perth
Western Australia 6872
Telephone: (08) 9214 7500
Email: info@rbrgroup.com.au
Website: www.rbrgroup.com.au
Auditor
Share
Registry
Butler Settineri (Audit) Pty Limited
Unit 16, 1st Floor
100 Railway Road
Subiaco
Western Australia 6008
Automic Group
Level 2
267 St Georges Terrace
Perth
Western Australia 6000
Telephone: 1300 288 664
Stock
Exchange
The Company’s shares are quoted
on the Australian Stock Exchange.
The Home Exchange is Perth.
ASX Code
RBR - ordinary shares
ANNUAL REPORT
For the year ended 30 June 2021
Contents
CHAIRMAN’S LETTER ............................................................................................................................................................. 2
LETTER FROM THE CEO ........................................................................................................................................................ 3
DIRECTORS’ REPORT ............................................................................................................................................................ 6
AUDITOR’S INDEPENDENCE DECLARATION ..................................................................................................................... 17
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME ........................................................................................ 18
CONSOLIDATED STATEMENT OF FINANCIAL POSITION .................................................................................................. 19
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY .................................................................................................. 20
CONSOLIDATED STATEMENT OF CASH FLOWS ............................................................................................................... 21
NOTES TO THE FINANCIAL STATEMENTS ......................................................................................................................... 22
DIRECTORS’ DECLARATION ................................................................................................................................................ 45
INDEPENDENT AUDITOR’S REPORT .................................................................................................................................. 46
ASX ADDITIONAL INFORMATION ........................................................................................................................................ 51
1
CHAIRMAN’S LETTER
Dear Shareholder,
In preparing this year’s address, I’ve reflected on the last two annual reports and the contents of my address in those years.
It is very difficult to overlook the repeated use of words such as “difficulties” and “challenges” therein.
While successfully establishing the Company and our brand in Mozambique over the past years we have had to deal with
various major challenges, many outside of our control. These have included major project delays as a result of corporate
takeovers within the operating entities of the giant LNG projects, an international pandemic that led to the declaration of a
State of Emergency in Mozambique and, not the least, the ongoing security issues which culminated in the terrible attack in
March 2021 on the town of Palma where we have established the Wentworth accommodation camp. That insurgency attack
resulted in the operator of the Mozambique LNG Project, French energy giant Total, declaring “force majeure” on its
engineering, procurement and construction (“EPC”) contractor. Whilst force majeure at the project level continues, the
Company’s contract to develop a 668-bed accommodation camp at Wentworth remains in force.
As outlined in more recent ASX releases and further in this Report, the Company is in ongoing negotiations with our client to
settle long overdue invoices for the camp construction and resolve exactly how we can go forward given the damage to the
town of Palma and continuing security issues which restrict civilian access.
Looking forward we still maintain our view that these LNG projects, in particular the Total project, will proceed and likely restart
in first half 2022. It is clear from communication with our network that many of the contractors who had engaged with Total or
their EPC are in negotiations to bring equipment and personnel back to the Palma region.
In addition, the opportunity remains for significant further contracts elsewhere in the country, notably in south and central
Mozambique including the gasfield development projects being undertaken in Inhambane province by the South African-based
Sasol.
Given our established footprint and brand, the Company intends to maintain its presence in Mozambique and pursue these
opportunities.
We have restructured our team and are finalising the appointment of a Chief Operating Officer (COO) based in southern Africa
to accelerate our business activities both in the capital of Maputo and also in the central and northern regions of the country.
It is worth noting that over the course of the past years your Company and its operating group, Futuro, has successfully
tendered for numerous significant contracts, covering private enterprise training with large Mozambique corporates, the award
of two separate contracts with UKaid related to training of local Mozambicans, in addition to further business services contracts,
and the latest and largest contract for the accommodation camp at the Wentworth facility in Palma. The award of these
contracts is testimony to the success of your company in building its brand awareness in the Mozambican business community.
Moving away from the focus on Mozambique, we continue to review several opportunities in Australia, perhaps now with more
vigour given the situation in Mozambique, to secure a commercial business preferably based in Western Australia. As
announced in August our CEO Richard Carcenac is leaving the company in October of this year. We are in the process of
appointing new management here in Australia with the focus remaining on labour services, more broadly, skills training /labour
hire and camp accommodation. We should be in a position to make more comments on this before year end.
From the capital and cash position the company is well funded following the February capital raise. As outlined further in this
report we remain confident of successfully concluding negotiations for the recovery of outstanding monies from the Wentworth
accommodation camp contract and further recoveries from a claim by our joint investment company Projectos Dinamicos
(“PD”) under that entity’s insurance policy on the Wentworth camp assets. PD has full cover over the assets which have been
damaged or looted subsequent to the March attack.
So, we move forward into the 2022 financial year in a reasonable position. We are strengthening our management teams both
in Mozambique and here in Australia and will continue to seek investments of value for our shareholders.
In closing I would, on behalf of your board, like to express our sincere appreciation for the efforts of outgoing CEO Richard
Carcenac over the past six years, more recently carried out under very trying circumstances.
To our shareholders, I look forward to more positive reporting to you during the course of 2022 and thank you for your continued
support.
Ian Macpherson
Chairman
2
LETTER FROM THE CEO
Dear Shareholder,
As Chief Executive of your Company, I am pleased to report to you on the progress we have made over the past year as we
seek to capitalise on the opportunities which are expected to stem from the emerging LNG industry in Mozambique.
Our focus in the past financial year has been on converting our capabilities into revenue-generating contracts aligned with our
vision – “To be the leading provider of local and expatriate staffing solutions to the Mozambique LNG construction
boom. We will recruit, train and supply skilled, fit-for-work staff to our clients every day”. The Company’s plans
remained largely unchanged, that is, to capitalise on this huge future LNG opportunity by providing a comprehensive,
integrated solution to the challenge of employing suitably skilled local workers.
In addition to the three existing Futuro-branded business units, namely Futuro People, Futuro Skills and Futuro Business
Services, the Company invested in a redeployable camp manufacturer and operator. This investment served to further bolster
RBR’s capabilities in the labour services sector, as explained below.
RBR continued to develop and upgrade areas of the Wentworth camp in Palma, Cabo Delgado, to render the facility fit for the
commencement of training and general operational activities. The global COVID-19 pandemic was a key consideration in
operational decision-making during the reporting period. Fortunately, RBR reacted to this threat at an early stage, updating
and modifying its procedures to comply with best practice and thereby minimising the impact on the group.
This proactive approach also enabled RBR to secure approval to commence a UKaid-funded JOBA Construction Skills
Internship Program (“CSIP”) for a group of Palma locals sourced from the Catalisa Work Readiness Programme. Catalisa is
sponsored by the developers of the LNG project.
Regrettably, the CSIP was cancelled at the end of August due to enforced budget cuts by the UK government, affecting grant
contracts globally. Under the terms of the cancellation, the settlement amount ensured that RBR was not “out of pocket” and
was fairly compensated for efforts made on this contract. Most disappointing was that this CSIP would have created
sustainable employment pathways for many disadvantaged youth (young women and men) from the Palma district.
The Company enhanced its capabilities through the introduction of complementary technologies in the fields of geolocation
and distance learning. The widespread requirement for workers to quarantine ahead of deployment into the workplace has
further advanced the relevance of technology. The Company launched its white-labelled mobile device-based remote learning
and assessment app, which operates across all three platforms (Apple/iOS, Android, Huawei). It allows users to access
training and/or refresher modules, with assessments, in English or Portuguese and without using mobile data. Using this app,
individuals can undertake quick and flexible, workplace-relevant refresher training and their employers gain some benefit
during this “idle” quarantine time. This product is in use in South Africa.
RBR secured exclusive rights to implement a geolocation technology in Mozambique which combines productivity analysis,
health monitoring (including early-warning of elevated body temperature as a COVID-19 symptom) and contact tracing. This
is a proven product already in use in Australia.
Left: A screenshot of the mobile device-based remote learning and assessment app.
Above: The user interface of the geolocation technology.
3
During October 2020, the Company announced a Memorandum of Understanding (“MoU”) to develop, via joint venture, an oil
& gas specification accommodation camp at the Wentworth facility. This camp would be used to accommodate people working
on the nearby LNG project, potentially as a COVID-19 quarantine camp pre- and post-deployment.
The MoU progressed in January 2021 to an agreement to purchase a 50% share in redeployable camp provider Projectos
Dinamicos, Lda (“PD”) which had secured an 18-month contract with the EPC contractor of the Mozambique LNG Project to
develop a 668-bed camp for workers on the project. RBR would commit funding to PD of up to $2.7 million (subject to exchange
rates) to be applied towards the development of the camp, and for working capital. The development of the camp began in
December 2020 and the 18-month tenancy agreement with the Client commenced on 18 January 2021.
The accommodation camp contract commenced on schedule in January 2021, with an agreed construction programme to add
further beds until full capacity of 668 beds was reached in April. Tragically, the town of Palma was attacked by insurgents
late-March leading to an evacuation of the town and the camp experiencing some minor structural damage and extensive
looting of movable, but insured, items. At that stage, 340 beds and related infrastructure had been installed.
Pictures above and right:
Photos of the Wentworth camp taken
mid-April 2021 after the security forces
regained control of Palma.
The buildings are intact with minor
damage to some doors and windows,
and opportunistic looting.
Despite Palma subsequently reverting to the control of Mozambique’s security forces and their allies, all activity at the camp
(further development as well as ongoing maintenance) remains suspended until such time as the security forces declare the
threat over and allow companies and their personnel to return to the town.
As of 30 June 2021, PD had remitted Service Acceptance Papers ("SAP", which are essentially preliminary invoices) for the 6
months of January to June to the contract client, CCS Joint Venture, totalling US$1,817,100 (RBR equity share 50%). These
4
amounts remain unpaid and are now subject to “without prejudice” discussions between the parties, in accordance with the
“Settlement of Disputes” clause of the contract. The contract itself remains in force.
As of 14 September 2021, the parties had not yet resolved the dispute through a mutually acceptable settlement. PD has now
commenced its application for the matter to be dealt with under arbitration as contemplated in the contract. RBR remains
confident that a satisfactory settlement is both imminent and likely.
RBR’s implementation and deployment of the technologies mentioned above was predicated on initially offering them to
residents of the Wentworth accommodation camp (through their employers) as an add-on service. The suspension of the
LNG projects and RBR’s Wentworth camp contract has required the Company to reconsider how to implement and monetise
this technology in the near term.
The Company continues to explore Australian opportunities leveraged off its existing registered training organisation (“RTO”),
structured around a partnership model given RBR does not presently have a training facility in-country. Further, the Company
has received investment proposals from brokers and other interested investors, which are currently under review and
assessment.
Corporate and Financial Position
As at 30 June 2021 the Consolidated Entity had cash reserves of $2,134,842 (2020: $493,963). The net loss for the year was
$2,077,095 (2020: $1,889,675).
On 8 September 2020 the Company finalised conversion of 904,513 convertible notes to 90,451,300 ordinary fully paid shares
at an issue price of $0.01 plus a free-attaching option on the basis of one Conversion Option for every 5 Conversion Shares.
The Conversion Options have a 2-year expiry period and an exercise price equal to the 20-day volume weighted average price
(VWAP) of the ordinary fully paid shares traded on the ASX calculated from the date of the relevant exercise notice being
received by the Company.
During the year the Company raised $2,375,100 though share issues and $1,750,000 from Convertible Notes before costs.
These funds provided the working capital for Projectos Dinamicos, Lda and places the Company in a strong financial position
for the year.
Risk Management
The Board is responsible for the oversight of the Consolidated Entity’s risk management and control framework. Responsibility
for control and risk management is delegated to the appropriate level of management with the Chief Executive Officer having
ultimate responsibility to the Board for the risk management and control framework. Areas of significant business risk to the
Consolidated Entity are presented to the Board by the Chief Executive Officer each year.
Arrangements put in place by the Board to monitor risk management include regular reporting to the Board in respect of
operations and the financial position of the Consolidated Entity.
On a personal note, I’d like to express my thanks to the board of directors for their support and guidance during my six years
as CEO, to our team in Australia for assisting with all the administration and governance matters, to the team in Mozambique
who translate the strategy into action, and to our investors/shareholders and brokers without whom none of this would be
possible.
Looking at the good work that has been done in Mozambique, I am confident we are close to delivering the expected returns
to our investors.
Richard Carcenac
5
DIRECTORS’ REPORT
The Directors present their report on RBR Group Limited (“RBR”) and the entities it controlled at the end of and during the
year ended 30 June 2021.
DIRECTORS
The names and details of the Directors of RBR during the financial year and until the date of this report are:
Ian Macpherson – B.Comm., CA
Executive Chairman
Appointed 18 October 2010
Mr Macpherson is a Chartered Accountant with over forty years experience in the provision of financial and corporate advisory
services. Mr Macpherson was formerly a partner at Arthur Anderson & Co managing a specialist practice providing corporate
and financial advice to the mining and mineral exploration industry.
In 1990, Mr Macpherson established Ord Partners (later to become Ord Nexia) and has specialised in the area of corporate
advice with particular emphasis on capital structuring, equity and debt raising, corporate affairs and Stock Exchange
compliance for public companies in the mining and industrial areas. He has further been involved in numerous asset
acquisitions and disposal engagements.
He has acted in the role of Director and Company Secretary for a number of entities and is currently a Non-Executive Director
of Red 5 Limited (15 April 2014 to present).
Mr Macpherson is a Member of the Institute of Chartered Accountants in Australia, the Australian Institute of Company
Directors and past member of the Executive Council of the Association of Mining Exploration Companies (WA) Inc.
Richard Carcenac – B.Sc. Eng. (Civil), MBA
Chief Executive Officer and Executive Director
Appointed 16 June 2015
Resignation announced on the 26 July 2021 for end date 24 October 2021
Mr Carcenac is a civil engineer with an MBA who has over 20 years experience working for international mining houses
including Anglo American and BHP Billiton in a variety of roles in Australia, South Africa, Switzerland and The Netherlands.
The majority of his career was spent in marketing and operations, and included board appointments at Ingwe Collieries Ltd
(the South African coal subsidiary of BHP Billiton Ltd) and the Richards Bay Coal Terminal Company Ltd. Mr Carcenac’s most
recent position was as General Manager of BHP Billiton Worsley Alumina’s Boddington Bauxite Mine in Western Australia.
Athol Emerton – MICS
Non-Executive Director
Appointed 19 August 2019
Mr Emerton has 30 years of experience in commerce in Southern Africa, including Mozambique and has chaired the South
African Shipping Association (SAASOA) training committee for 7 years, including the scoping panel that developed the TETA
shipping qualification & headed the establishment of an industry wide shipping learnership programme.
He is a self-motivated leader in the maritime and transport logistics industries, with a particular interest in building business
capacity and opportunities through entrepreneurial thought, and a passion for skills development and upliftment of indigenous
populations. Mr Emerton’s wealth of experience and unique skills set has been gained through working with many of the
large, well known, international resource and shipping companies around the world, and he is considered a specialist in
developing landside, marine and transport solutions in inhospitable (due to political, economic or geographical reasons)
regions or ports.
Mr Emerton is the Managing Partner of the African operations of global logistics company LBH. After establishing the LBH
operations in South Africa and Mozambique 36 years ago, Mr Emerton has grown the business into one of the premier
logistics and ships agency enterprises in the region.
6
DIRECTORS’ REPORT (Continued)
Paul Graham-Clarke – B.Sc. (Tokyo)
Non-Executive Director
Appointed 16 December 2015
Mr Graham-Clarke has 38 years of foreign exchange and commodity experience in the United Kingdom working for public
listed companies, a UK Hedge fund and a private UK commodity company in an executive capacity. He has significant
experience in company strategic turnarounds, leading large and small management teams, and the restructuring of business
divisions. He was formerly Managing Director of Foreign Exchange at ICAP (part of ICAP's Global Broking business, which
is now the conglomerate TPIcap) and Managing Director of London Commodity Brokers.
Mr Graham-Clarke was born in South Africa and educated both there and in Japan where he received his Bachelor of
Science degree. Predominantly UK-based in the latter part of his career, he maintains a significant business network and
access into the UK financial markets.
Paul Horsfall – Hons.B.Compt C.A.(S.A.) F.Inst.Dir.
Non-Executive Director
Appointed 14 May 2020
Mr Horsfall has been in the Logistics industry for over thirty years. He has an in depth understanding of the logistics industry
in the three facets of Supply Chain, namely International Freight Forwarding & Customs Brokerage, International Express
and Courier & Warehousing and Distribution. He started a company in South Africa on behalf of an American Listed group,
Fritz Companies Inc, which developed into one of the top five logistics service providers in South Africa under the brand,
UPS South Africa.
Mr Horsfall was President of Africa for UPS Inc. and as such has extensive experience in Logistics across the African
continent. UPS owns or has agency operations across 51 countries in Africa. Nigeria is its largest operation in Africa.
Mr Horsfall has been on the Board or as an Advisor to many companies over the past four years across diversified
businesses. Paul has completed due diligence programs on logistics acquisitions in East Africa for a logistic group.
Mr Horsfall has strong leadership and mentorship skills in developing and training people. Mr Horsfall is an Honorary Life
Member & Board Director of the American Chamber of Commerce in South Africa and is currently Group CEO of the
Tennant Group.
COMPANY SECRETARY
Patrick Soh – B.Bus., CPA.
Appointed 30 April 2021
Mr Soh has over 20 years of experience in financial strategies, analysis and governance with some of Australia's most
successful companies across multiple industry sectors. Mr Soh has extensive experience in financial risk foresight including
on major projects using lead performance indicator techniques and the design of risk-based management programs and
behaviours.
Mr Soh’s experience as CFO and Company Secretary in ASX listed corporations, brings the same advanced strategies and
vast industry knowledge to his work with small to medium enterprises. In addition to traditional corporate accounting services,
Mr Soh has proven expertise in business improvement through integrating financial strategy and planning with leadership
development, business systems, and organisational culture and capacity.
Jessamyn Lyons – B.Comm., AGIA, ICSA (Resigned as Company Secretary on 30 April 2021).
CORPORATE STRUCTURE
RBR Group Limited (ACN 115 857 988) is a Company limited by shares that was incorporated on 19 August 2005 and is
domiciled in Australia.
PRINCIPAL ACTIVITIES
The principal activities of the Consolidated Entity during the financial year focused on the provision of labour services in
Mozambique. The group operates via wholly-owned subsidiaries Futuro Skills Mozambique, Lda (“Futuro Skills”), Futuro
People, Lda and Futuro Business Services, Lda in the provision of training, labour and professional services in Mozambique.
The Company also owns 50% of accommodation camp construction and services business Projectos Dinamicos, Lda (“PD”),
held through an investment by Futuro Skills. The Australian business owns a Registered Training Organisation, which
underpins its training business across the Group.
DIVIDENDS
No dividend has been paid since the end of the previous financial year and no dividend is recommended for the current year.
7
DIRECTORS’ REPORT (Continued)
REVIEW OF OPERATIONS AND ACTIVITIES
RBR focused its attention and efforts in Mozambique on the opportunities presented by the ramp up of construction of the
onshore facilities for the LNG projects in Mozambique. The Company’s plans remained unchanged, that is, to capitalise on
this huge future LNG opportunity by providing a comprehensive, integrated solution to the challenge of employing suitably
skilled local workers. In this regard, RBR’s commercial services span the identification and recruitment of prospective workers
against specific priorities and criteria, assessing their existing skills (recognition of prior learning) against accepted standards,
training them both on and off the job until they are deemed fully competent, and managing their employment and placement
with client companies.
RBR continued to develop and upgrade areas of the Wentworth camp in Palma, Cabo Delgado, to render the facility fit for
the commencement of training and general operational activities. The global COVID-19 pandemic was a key consideration in
decision-making during the reporting period. Fortunately, RBR reacted to this threat at an early stage, updating and modifying
its procedures to comply with best practice and thereby minimising the impact on the group.
This proactive approach also enabled RBR to secure approval to commence a UKaid-supported construction internship
programme for a group of Palma locals sourced from the Catalisa Work Readiness Programme. Catalisa is sponsored by the
developers of the LNG project.
The Company bolstered its capabilities through the introduction of complementary technologies in the fields of geolocation
and distance learning. The widespread requirement for workers to quarantine ahead of deployment into the workplace has
further advanced the relevance of technology. The Company launched its white-labelled mobile device-based remote learning
and assessment app, which operates across all three platforms (Apple/iOS, Android, Huawei). It allows users to access
training and/or refresher modules, with assessments, in English or Portuguese and without using mobile data. Using this app,
individuals can undertake quick and flexible, workplace-relevant refresher training and their employers gain some benefit
during this “idle” quarantine time. This product is in use in South Africa.
RBR secured exclusive rights to implement a geolocation technology in Mozambique which combines productivity analysis,
health monitoring (including early-warning of elevated body temperature as a COVID-19 symptom) and contact tracing. This
is a proven product already in use in Australia.
During October 2020, the Company announced a Memorandum of Understanding (“MoU”) to develop, via joint venture, an
oil & gas specification accommodation camp at the Wentworth facility. This camp would be used to accommodate people
working on the nearby LNG project, potentially as a COVID-19 quarantine camp pre- and post-deployment.
The MoU progressed in January 2021 to an agreement to purchase a 50% share in redeployable camp provider Projectos
Dinamicos, Lda (“PD”) which had secured an 18-month contract with the EPC contractor of the Mozambique LNG Project to
develop a 668-bed camp for workers on the project. RBR would commit funding to PD of up to $2.7 million (subject to
exchange rates) to be applied towards the development of the camp, and for working capital. The development of the camp
began in December 2020 and the 18-month tenancy agreement with the Client commenced on 18 January 2021.
The accommodation camp contract commenced on schedule in January 2021, with an agreed construction programme to
add further beds until full capacity of 668 beds was reached in April. Tragically, the town of Palma was attacked by insurgents
late-March leading to an evacuation of the town and the camp experiencing some minor structural damage and extensive
looting of movable, but insured, items. At that stage, 340 beds and related infrastructure had been installed.
Despite Palma subsequently reverting to the control of Mozambique’s security forces and their allies, all activity at the camp
(further development as well as ongoing maintenance) remains suspended until such time as the security forces declare the
threat over and allow companies and their personnel to return to the town.
As of 30 June 2021, PD has remitted Service Acceptance Papers ("SAP", which are essentially preliminary invoices) for the
6 months of January to June to the contract client, CCS Joint Venture, totalling USD$1,817,100 (RBR equity share 50%).
These amounts remain unpaid and are now subject to “without prejudice” discussions between the parties, in accordance
with the “Settlement of Disputes” clause of the contract. The contract itself remains in force.
RBR’s implementation and deployment of the technologies mentioned above was predicated on offering them to residents of
the Wentworth accommodation camp (through their employers) as an add-on service. The suspension of the LNG projects
and RBR’s Wentworth camp contract as covered earlier in this report, has required the Company to reconsider how to
implement and monetise this technology in the near term.
The Company continues to explore Australian opportunities leveraged off its existing registered training organisation (“RTO”),
structured around a partnership model given RBR does not presently have a training facility in-country. Further, the Company
has received investment proposals from brokers and other interested investors, which are currently under review and
assessment.
8
DIRECTORS’ REPORT (Continued)
Corporate and Financial Position
As at 30 June 2021 the Consolidated Entity had cash reserves of $1,975,535 (2020: $493,963). The net loss for the year was
$2,134,842 (2020: $1,889,675).
During the financial year the Company issued the following shares:
• 25,014,285 placement shares were issued to Directors on 27 July 2020 following shareholder approval at the General
Meeting held on 8 July 2020.
• 780,333 shares were issued to Everest Corporate Pty Ltd as a share-based payment to a supplier of Company Secretary
services.
• 904,513 convertible notes were converted to 90,451,300 shares and 18,090,260 conversion options with an exercise price
equal to the volume weighted average price per Share of Shares traded on ASX during the 20 trading day period ending
on the date that a Notice of Exercise is given in respect of the option expiring 8 September 2022.
• 249,207,105 placement shares were issued on 2 February 2021 and ratified at the General Meeting on the 24 March 2021.
• 32,042,895 tranche 3 placement shares were issued on 26 March 2021 following shareholder approval at the General
Meeting held on 24 March 2021.
Risk Management
The Board is responsible for the oversight of the Consolidated Entity’s risk management and control framework. Responsibility
for control and risk management is delegated to the appropriate level of management with the Chief Executive Officer having
ultimate responsibility to the Board for the risk management and control framework.
Areas of significant business risk to the Consolidated Entity are presented to the Board by the Chief Executive Officer each
year. During the year the Board as part of a risk mitigation exercise, completed an extensive review of the Company’s policies
and procedures.
Arrangements put in place by the Board to monitor risk management include monthly reporting to the Board in respect of
operations and the financial position of the Consolidated Entity.
ENVIRONMENTAL REGULATION AND PERFORMANCE
The Consolidated Entities principle activities of training, labour broking and business services has minimal environmental
impact. Where there are potential environmental impacts the organisation has policies and procedures for the safe handling
of materials and for the minimisation of its impact on the environment.
EARNINGS/LOSS PER SHARE
Basic loss per share
Diluted loss per share
SIGNIFICANT CHANGES IN THE STATE OF AFFAIRS
2021
Cents
(0.20)
(0.20)
2020
Cents
(0.24)
(0.24)
During the year the Company acquired a 50% controlling interest in Projectos Dinamicos, Lda which had secured an 18-month
contract with the EPC contractor of the Mozambique LNG Project to develop a 668-bed camp for workers on the project. In
the opinion of the Directors there were no other significant changes in the state of affairs of the Consolidated Entity that
occurred during the financial year under review.
OPTIONS OVER UNISSUED CAPITAL
Unlisted Options and Performance Rights
During the financial year the Company issued the following options:
• 18,090,260 conversion option with an exercise price of equal to the volume weighted average price per Share of Shares
traded on ASX during the 20 trading day period ending on the date that a Notice of Exercise is given in respect of the
option, expiring 8 September 2022 were issued following conversion of convertible notes on 8 September 2020.
Since 30 June 2021 and up until the date of this report there have been no further options issued to Directors or Staff.
For a reconciliation of the number of options on issue refer to note 17(c).
No person entitled to exercise any option has or had, by virtue of the option, a right to participate in any share issue of any
other body corporate.
9
DIRECTORS’ REPORT (Continued)
EVENTS SUBSEQUENT TO THE REPORTING DATE
There has not arisen since the end of the financial year any item, transaction or event of a material and unusual nature likely,
in the opinion of the Directors of the Consolidated Entity to affect substantially the operations of the Consolidated Entity, the
results of those operations or the state of affairs of the Consolidated Entity in subsequent financial years except for the
following:
•
•
On 26 July 2021 the Company announced the resignation of the CEO Mr Carcenac who will remain in his position until
24 October 2021.
On 31 August 2021 a total of 42,266,535 unlisted option with an exercise price of $0.014 expired.
LIKELY DEVELOPMENTS AND EXPECTED RESULTS OF OPERATIONS
RBR is developing and growing the business units described in the “Review of Operations and Activities” (page 8) and
developing the client base and revenues.
INFORMATION ON DIRECTORS
As at the date of this report the Directors’ interests in shares, unlisted options and convertible notes of the Consolidated Entity
are as follows:
Directors
Ian Macpherson
Executive Chairman
Appointed 18 October 2010
Richard Carcenac
Chief Executive Officer and Executive Director
Appointed 16 June 2015
Resignation announced on the 26 July 2021 for end date 24 October 2021
Athol Emerton
Non-Executive Director
Appointed 19 August 2019
Paul Graham-Clarke
Non-Executive Director
Appointed 16 December 2015
Paul Horsfall
Non-Executive Director
Appointed 14 May 2020
Ordinary
Shares
Unlisted
Options (i)
81,014,285
1,600,000
38,719,780
450,000
110,663,157
1,600,000
24,435,565
-
39,327,270
4,040,260
Notes:
(i) The options are conversion options with an exercise price equal to the volume weighted average price per Share of Shares traded on
ASX during the 20 trading day period ending on the date that a Notice of Exercise is given in respect of the option, expiring
8 September 2022.
DIRECTORS’ MEETINGS
The number of meetings of the Consolidated Entity’s Directors held in the period each Director held office during the financial
year and the numbers of meetings attended by each Director were:
Director
Board of Directors’ Meetings
I Macpherson
R Carcenac
A Emerton
P Graham-Clarke
P Horsfall
Meetings Attended
4
4
4
4
4
Meetings held while
a director
4
4
4
4
4
During the year the Board completed regular information updates via video and telephone conference with formal Board meetings completed
for the approval of resolutions.
10
DIRECTORS’ REPORT (Continued)
REMUNERATION REPORT
Recommendation 8.1 of the ASX Corporate Governance Council’s Corporate Governance Principles and Recommendations
(4th edition) states that the Board should establish a Remuneration Committee. The Board has formed the view that given the
number of Directors on the Board, this function could be performed just as effectively with full Board participation. Accordingly,
it was resolved that there would be no separate Board sub-committee for remuneration purposes.
This report details the amount and nature of remuneration of each Director of the Consolidated Entity and Executive Officers
of the Consolidated Entity during the year.
Overview of Remuneration Policy
The Board of Directors is responsible for determining and reviewing compensation arrangements for the Directors and the
Executive Team. The broad remuneration policy is to ensure that remuneration properly reflects the relevant person’s duties
and responsibilities, and that the remuneration is competitive in attracting, retaining, and motivating people of the highest
quality. The Board believes that the best way to achieve this objective is to provide the Managing Director (or equivalent) and
the Executive Team with a remuneration package consisting of a fixed and variable component that together reflects the
person’s responsibilities, duties and personal performance. An equity-based remuneration arrangement for the Board and the
Executive Team is in place. The remuneration policy is to provide a fixed remuneration component and a specific equity related
component, with performance conditions. The Board believes that this remuneration policy is appropriate given the stage of
development of the Consolidated Entity and the activities which it undertakes and is appropriate in aligning Director and
executive objectives with shareholder and business objectives.
The remuneration policy in regard to setting the terms and conditions for the Chief Executive Officer has been developed by
the Board taking into account market conditions and comparable salary levels for companies of a similar size and operating in
similar sectors.
Directors receive a superannuation guarantee contribution required by the government, which is currently 9.5% per annum
and do not receive any other retirement benefits. Some individuals, however, can choose to sacrifice part or all of their salary
to increase payments towards superannuation.
All remuneration paid to Directors is valued at cost to the Consolidated Entity and expensed. Options are valued using either
the Black-Scholes methodology or the Binomial model. In accordance with current accounting policy the value of these options
is expensed over the relevant vesting period.
Non-Executive Directors
The Board policy is to remunerate Non-Executive Directors at market rates for comparable companies for time, commitment,
and responsibilities. The Board determines payments to the Non-Executive Directors and reviews their remuneration annually,
based on market practice, duties and accountability. Independent external advice is sought when required. The maximum
aggregate amount of fees that can be paid to Non-Executive Directors is subject to approval by shareholders at a General
Meeting. The annual aggregate amount of remuneration paid to Non-Executive Directors was approved by shareholders on 7
November 2006 and is not to exceed $200,000 per annum and as subsequently re-adopted in the new constitution approved
at the AGM on 30 October 2019. Actual remuneration paid to the Consolidated Entity’s Non-Executive Directors is disclosed
below notwithstanding the approved maximum of $200,000 and the policy of fair remuneration, Non-Executive Directors have
accepted significantly reduced remuneration fees in light of the restricted working capital position of the company as it builds
its business units. Remuneration fees for Non-Executive Directors are not linked to the performance of the Consolidated Entity.
However, to align Directors’ interests with shareholder interests, the Directors are encouraged to hold shares in the
Consolidated Entity.
Senior Executives and Management
The Consolidated Entity aims to reward executives with a level of remuneration commensurate with their position and
responsibilities within the Consolidated Entity so as to:
•
•
•
Reward executives of the Consolidated Entity and individual performance against targets set by reference to appropriate
benchmarks;
Reward executives in line with the strategic goals and performance of the Consolidated Entity; and
Ensure that total remuneration is competitive by market standards.
Structure
Remuneration consists of the following key elements:
•
•
Fixed remuneration; and
Issuance of performance rights.
11
DIRECTORS’ REPORT (Continued)
Fixed Remuneration
Fixed remuneration consists of base remuneration (which is calculated on a total cost basis including any employee benefits
e.g. motor vehicles) as well as employer contributions to superannuation funds.
The level of fixed remuneration is set so as to provide a base level of remuneration which is both appropriate to the position
and is competitive in the market.
Remuneration packages for the staff who report directly to the Managing Director (or equivalent) are based on the
recommendation of the Managing Director (or equivalent), subject to the approval of the Board in the annual budget setting
process.
Service Agreement
Mr Richard Carcenac was appointed Chief Executive Officer and an Executive Director on 16 June 2015. A summary of his
employment contract is as follows:
•
•
•
Term of agreement – Ongoing, subject to termination and notice periods;
Base Salary, $250,000 including superannuation;
Termination of employment by either party requires 3 month’s written notice.
Contracted key management personnel are engaged on standard commercial terms.
Details of the nature and amount of each element of the remuneration of each Director and Executive Officer of RBR Group
Limited paid/accrued during the year are as follows:
2020/2021
Directors
I Macpherson – Executive Chairman
R Carcenac – Chief Executive Officer (v)
A Emerton – Non-Executive (ii)
P Graham-Clarke – Non-Executive
P Horsfall – Non-Executive (iii)
Executives
P Soh – Company Secretary, CFO
Short-term Benefits
Post
Employment
Equity
Compensation
Base
Salary/Fees
$
Suspended
Fees (i)
$
Superannuation
Contributions
$
Performance
Rights (iv)
$
Total
$
84,649
235,921
52,000
25,000
22,634
50,000
(2,667)
(8,333)
(7,000)
(5,000)
(2,634)
4,116
22,413
-
-
-
-
10,745
-
-
-
86,098
260,746
45,000
20,000
20,000
-
-
-
50,000
2019/2020
Directors
I Macpherson – Executive Chairman
R Carcenac – Chief Executive Officer
A Emerton – Non-Executive (ii)
P Graham-Clarke – Non-Executive
P Horsfall – Non-Executive (iii)
Executives
P Soh – Company Secretary, CFO
Notes:
(i) Suspended fees as announced in the Quarterly Activities report on 30 April 2020 have since been paid and accrued to 30 June 2021.
(ii) Mr Emerton was appointed as a Director on 19 August 2019.
(iii) Mr Horsfall was appointed as Director on 14 May 2020.
(iv) Amounts represent value of performance rights expensed for the period.
(v) Resignation announced on the 26 July 2021 for end date 24 October 2021
68,563
220,700
60,097
15,000
1,150
74,071
281,246
67,097
20,000
3,784
-
31,246
-
-
-
2,841
20,967
-
-
-
2,667
8,333
7,000
5,000
2,634
40,000
40,000
-
-
-
Other than the Directors and Executive Officers disclosed above there were no other Executive Officers who received
emoluments during the financial year ended 30 June 2021.
12
DIRECTORS’ REPORT (Continued)
Loans
During the 2021 financial year, the transactions with Directors, included a loan by Athol Emerton to the subsidiary Company,
Futuro Skills Mozambique, Lda an amount of $29,314 (MZN 1,500,000). The loan was repaid during the year. There were
no other loan transactions with Directors or Executives in the current year.
Movement in Shares
The aggregate numbers of shares of the Company held directly, indirectly or beneficially by Directors and Executive Officers
of the Consolidated Entity or their personally-related entity are as follows:
Opening
Acquired
Disposed
30 June Movement (iv) Closing
58,714,285
35,041,210
96,948,872
20,864,135
19,125,970
-
22,300,001
3,678,570
13,714,285
3,571,430
20,201,300
-
2020/2021
Mr I Macpherson (i) & (ii)
Mr R Carcenac (i) & (ii)
Mr Athol Emerton (i) & (ii)
Mr P Graham-Clarke (i)
Mr P Horsfall (i) & (ii)
Mr P Soh
2019/2020
Mr I Macpherson
Mr R Carcenac
Mr Athol Emerton
Mr P Graham-Clarke
Mr P Horsfall (iii)
Mr P Soh
Notes:
(i) Acquired includes during FY2021 includes placement share issued to Directors on 27 July 2020 following shareholder approval at the
73,014,285
14,300,000
1,428,570
36,469,780
5,714,285 102,663,157
24,435,565
3,571,430
19,125,970
-
-
-
81,014,286
-
38,719,80
-
- 110,663,157
24,435,565
-
39,327,270
-
-
-
81,014,286
-
38,719,80
-
- 110,663,157
24,435,565
-
39,327,270
-
-
-
9,714,285
1,600,000
5,000,001
1,428,571
19,125,970
-
49,000,000
33,441,210
91,948,871
19,435,564
-
-
58,714,285
35,041,210
96,948,872
20,864,135
19,125,970
-
-
-
-
-
-
-
General Meeting held on 8 July 2020.
(ii) Acquired includes convertible notes were converted to shares on 8 September 2020.
(iii) Acquired purchase represents holding on appointment as Director on 14 May 2020.
(iv) Movement represents change in holding from 30 June to date of issued Financial Report.
Movement in Options
The aggregate numbers of options of the Company held directly, indirectly or beneficially by Directors and Executive Officers
of the Consolidated Entity or their personally-related entity are as follows:
Opening
Acquired (i) Disposed/
Lapsed (i)
30 June Movement (ii)
Closing
-
-
-
-
-
-
1,600,000
450,000
1,600,000
-
4,040,260
-
4,457,143
1,250,000
4,100,000
714,286
5,933,153
-
2,857,143
800,000
2,500,000
714,286
1,892,893
-
2020/2021
Mr I Macpherson
Mr R Carcenac
Mr Athol Emerton
Mr P Graham-Clarke
Mr P Horsfall
Mr P Soh
2019/2020
Mr I Macpherson
Mr R Carcenac
Mr Athol Emerton
Mr P Graham-Clarke
Mr P Horsfall
Mr P Soh
Notes:
(i) Conversion options with an exercise price equal to the volume weighted average price per Share of Shares traded on ASX during the 20
trading day period ending on the date that a Notice of Exercise is given in respect of the option, expiring 8 September 2022 were issued
following conversion of convertible notes on 8 September 2020.
(2,857,143)
(800,000)
(2,500,000)
(714,286)
(1,892,893)
-
(1,500,000)
(1,500,000)
-
(1,500,000)
-
-
1,600,000
450,000
1,600,000
-
4,040,260
-
1,500,000
1,500,000
-
1,500,000
-
-
2,857,143
800,000
2,500,000
714,286
1,892,893
-
2,857,143
800,000
2,500,000
714,286
1,892,893
-
2,857,143
800,000
2,500,000
714,286
1,892,893
-
-
-
-
-
-
-
(ii) Movement represents change in holding from 30 June to date of issued Financial Report.
13
DIRECTORS’ REPORT (Continued)
There were no amounts payable on the issue of the options, and there are no performance conditions attached. All options
previously issued are now fully vested and are exercisable at any time. When exercisable, each option is convertible into one
ordinary share of RBR Group Limited.
Movement in Convertible Notes
The aggregate numbers of Convertible Notes of the Company held directly, indirectly or beneficially by Directors and Executive
Officers of the Consolidated Entity or their personally-related entity are as follows:
Opening Conversion (i)
On
appointment
Closing
80,000
22,500
80,000
-
202,013
-
(80,000)
(22,500)
(80,000)
-
(202,013)
-
2020/2021
Mr I Macpherson
Mr R Carcenac
Mr Athol Emerton
Mr P Graham-Clarke
Mr P Horsfall
Mr P Soh
2019/2020
Mr I Macpherson
Mr R Carcenac
Mr Athol Emerton
Mr P Graham-Clarke
Mr P Horsfall (ii)
Mr P Soh
Notes:
(i) Conversion options with an exercise price equal to the volume weighted average price per Share of Shares traded on ASX during the 20
trading day period ending on the date that a Notice of Exercise is given in respect of the option expiring 8 September 2022 were issued
following conversion of convertible notes on 8 September 2020.
(ii) Mr Horsfall’s holding on appointment as Director on 14 May 2020.
-
-
-
-
202,013
-
80,000
22,500
80,000
-
202,013
-
80,000
22,500
80,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Performance Rights
The terms and conditions of each grant of options affecting remuneration in this or future reporting periods are as follows:
Granted
Number
Date of Grant
Terms & Conditions for each Grant
Date of
Vesting
Option
Value ($)
Exercise
Price ($)
Expiry Date
Performance Rights
R Carcenac Class 3 (i)
Notes:
(i) Rights subject to performance criteria prior to 29 November 2020; the Company’s market capitalisation averaging over a period of 30
consecutive trading days a daily average of not less than $10,000,000; and Mr Carcenac completing 12 months of continuous employment
with the Company following date of issue.
7,500,000 29 Nov 2018 Refer (i) below
N/A 29 Nov 2020
0.00689
Movement in Performance Rights
The aggregate numbers of Performance Rights of the Company held directly, indirectly or beneficially by Directors and
Executive Officers of the Consolidated Entity or their personally-related entity are as follows:
Opening
Granted
Vested
Expired
Closing
7,500,000
15,000,000
-
-
-
(7,500,000)
-
7,500,000
-
7,500,000
2020/2021
Mr R Carcenac
2019/2020
Mr R Carcenac
14
DIRECTORS’ REPORT (Continued)
OTHER TRANSACTIONS WITH KEY MANAGEMENT PERSONNEL OF THE GROUP
Mr Emerton controls a number of organisations that are customers of RBR’s African subsidiaries and include the following
entities.
ALMAR CONSTRUÇOES MOÇAMBIQUE LDA
EAST COAST MARINE LDA
JUMBO PROJECTS LDA
LBH MOÇAMBIQUE LDA
LBH XPRESS LDA
Maputo Container Freight Station LDA
SB2 LOGISTICA LDA
SNS LINES LDA
Included in the accounts to 30 June 2021 are sales $105,968, payments $90,296, trade receivables $2,618 and trade
creditors $69,492.
INDEMNIFYING OFFICERS AND AUDITOR
During the year the Company paid an insurance premium to insure certain officers of the Consolidated Entity. The Officers of
the Consolidated Entity covered by the insurance policy include the Directors named in this report.
The Directors and Officers Liability insurance provides cover against all costs and expenses that may be incurred in defending
civil or criminal proceedings that fall within the scope of the indemnity and that may be brought against the officers in their
capacity as officers of the Consolidated Entity. The insurance policy does not contain details of the premium paid in respect
of individual officers of the Consolidated Entity. Disclosure of the nature of the liability cover and the amount of the premium
is subject to a confidentiality clause under the insurance policy.
The Consolidated Entity has not provided any insurance for an auditor of the Consolidated Entity.
AUDITORS’ INDEPENDENCE DECLARATION
Section 370C of the Corporations Act 2001 requires the Consolidated Entity’s auditors Butler Settineri (Audit) Pty Ltd, to
provide the Directors of the Consolidated Entity with an Independence Declaration in relation to the audit of the financial report.
This Independence Declaration is attached and forms part of this Directors’ Report.
NON-AUDIT SERVICES
A company related to Butler Settineri (Audit) Pty Limited provided non-audit services on taxation during the period. The
Directors are satisfied that the provision of non-audit services is compatible with the general standard of independence for
auditors imposed by the Corporations Act 2001. The Directors are satisfied that the provision of non-audit services by the
auditor, as set out below, did not compromise the auditor independence requirements of the Corporations Act 2001.
Taxation Services
PROCEEDINGS ON BEHALF OF THE CONSOLIDATED ENTITY
2021
$
2020
$
3,175
2,600
No person has applied for leave of Court to bring proceedings on behalf of the Consolidated Entity or intervene in any
proceedings to which the Consolidated Entity is a party for the purpose of taking responsibility on behalf of the Consolidated
Entity for all or any part of those proceedings. The Consolidated Entity was not party to any such proceedings during the year.
15
DIRECTORS’ REPORT (Continued)
CORPORATE GOVERNANCE
In recognising the need for the highest standards of corporate behaviour and accountability, the Directors of the Consolidated
Entity support and have adhered to the principles of corporate governance. The Consolidated Entity’s corporate governance
practices have been disclosed in Appendix 4G in accordance with ASX listing rule 4.7.3 at the same time as the annual report
is lodged with the ASX. Further information about the Company’s corporate governance practices is set out on the Company’s
web site at www.rbrgroup.com.au. In accordance with the recommendations of the ASX, information published on the web
site includes codes of conduct and other policies and procedures relating to the Board and its responsibilities.
DATED at Perth this 28th day of September 2021
Signed in accordance with a resolution of the Directors
Ian Macpherson
Executive Chairman
16
AUDITOR’S INDEPENDENCE DECLARATION
As lead auditor for the audit of RBR Group Limited for the year ended 30 June 2021,
I declare that, to the best of my knowledge and belief, there have been:
a) No contraventions of the auditor
independence requirements of
the
Corporations Act 2001 in relation to the audit; and
b) No contraventions of any applicable code of professional conduct in relation
to the audit.
This declaration is in respect of RBR Group Limited and the entities it controlled
during the year.
BUTLER SETTINERI (AUDIT) PTY LTD
LUCY P GARDNER
Director
Perth
Date: 28 September 2021
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME
For the year ended 30 June 2021
Notes
2021
$
2020
$
Revenue
Cost of sales
Gross profit
Employee expenses
Directors’ fees
Insurance expenses
Consultants’ fees
Corporate expenses
Depreciation
Amortisation right of use asset
Property expenses
Share-based payments expense
Doubtful debts expenses
Exploration revaluation
Sale of fixed assets
Goodwill impairment
Lease liability interest expense
Interest expense
Other expenses
Loss before income tax
Income tax
Net loss for the year
Other comprehensive income that may be recycled to profit or
loss
Foreign currency translation adjustments
Total other comprehensive loss
Total comprehensive loss
Loss is attributable to:
Equity holders of RBR Group Limited
Non-controlling interests
Total comprehensive loss is attributable to:
Equity holders of RBR Group Limited
Non-controlling interests
Earnings per share
Basic earnings/(loss) per share (cents per share)
Diluted earnings/(loss) per share (cents per share)
2
3
3
3
3
3
5
2,674,597
(581,005)
2,093,592
(683,446)
(106,106)
(55,438)
(182,027)
(88,718)
(41,262)
(37,974)
(102,340)
(10,745)
(2,287,694)
-
-
(100,000)
(4,498)
(143,149)
(385,037)
(2,134,842)
-
(2,134,842)
(140,669)
(140,669)
(2,275,511)
(2,132,512)
(2,330)
(2,134,842)
(2,275,323)
(188)
(2,275,511)
331,765
(35,283)
296,482
(571,050)
(72,861)
(29,729)
(307,491)
(87,419)
(20,575)
(18,594)
(139,317)
(91,553)
77,157
312
-
(3,267)
(158,917)
(762,853)
(1,889,675)
-
(1,889,675)
127,471
127,471
(1,762,204)
(1,890,152)
477
(1,889,675)
(1,763,152)
948
(1,762,204)
23
23
(0.20) cents
(0.20) cents
(0.24) cents
(0.24) cents
The above Consolidated Statement of Comprehensive Income should be read in conjunction with the Consolidated Entity
accompanying notes.
18
CONSOLIDATED STATEMENT OF FINANCIAL POSITION
As at 30 June 2021
ASSETS
CURRENT ASSETS
Cash and cash equivalents
Trade receivables
Other assets
Assets held for sale
TOTAL CURRENT ASSETS
NON-CURRENT ASSETS
Plant and equipment
Intangibles
TOTAL NON-CURRENT ASSETS
TOTAL ASSETS
LIABILITIES
CURRENT LIABILITIES
Trade and other payables
Provisions
Loan
Lease liability
Convertible note liability
TOTAL CURRENT LIABILITIES
NON-CURRENT LIABILITIES
Lease liability
TOTAL NON-CURRENT LIABILITIES
TOTAL LIABILITIES
NET ASSETS
EQUITY
Contributed equity
Reserves
Accumulated losses
Equity attributable to equity holders in the Company
Non-controlling interests
TOTAL EQUITY
Notes
2021
$
2020
$
24(a)
6
7
8
9 & 14
12
13
15
14
16
14
17(a)
18
1,975,535
446,839
34,160
-
2,456,534
2,184,983
69,278
2,254,261
4,710,795
388,646
73,216
2,125,522
20,693
2,050,761
4,658,838
-
-
4,658,838
51,957
493,963
104,678
26,576
95,000
720,217
24,967
205,680
230,647
950,864
295,347
59,846
62,715
36,754
1,304,513
1,759,175
20,090
20,090
1,779,265
(828,401)
24,217,744
783,515
(24,929,492)
71,767
(19,810)
51,957
21,074,074
915,581
(22,796,980)
(807,325)
(21,076)
(828,401)
The above Consolidated Statement of Financial Position should be read in conjunction with the Consolidated Entity’s
accompanying notes.
19
2
0
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the year ended 30 June 2021
Notes
17(b)
BALANCE AT 30 JUNE 2019
Loss for the year
Other comprehensive income
Total comprehensive income
Transactions with owners in their capacity as owners:
Shares issued during the year
Share issue costs
Performance rights and options
during the year
Vesting of staff performance rights
Share based payment
BALANCE AT 30 JUNE 2020
Loss for the year
Other comprehensive income
Total comprehensive income
Transactions with owners in their capacity as owners:
Non-controlling interest on business
combination
Shares issued during the year
Share issue costs
Performance rights and options
during the year
BALANCE AT 30 JUNE 2021
17(b)
Contributed
Equity
19,478,110
-
-
-
1,638,018
(86,054)
-
9,000
35,000
21,074,074
-
-
-
-
3,335,075
(191,405)
Share Option
Reserve
816,906
-
-
-
-
24,378
56,553
(9,000)
-
888,837
-
-
-
-
-
-
Foreign
Currency
Translation
Reserve
(100,256)
-
127,000
127,000
Accumulated
losses
(20,906,828)
(1,890,152)
-
(1,890,152)
-
-
-
-
-
-
-
-
26,744
(142,811)
(142,811)
-
-
(22,796,980)
(2,132,512)
(2,132,512)
-
-
-
-
-
-
-
-
Owners of the
parent
Non-
controlling
interest
(712,068)
(1,890,152)
127,000
(1,763,152)
1,638,018
(61,676)
56,553
-
35,000
(807,325)
(2,132,512)
(142,811)
(2,275,323)
(22,024)
477
471
948
-
-
-
-
-
(21,076)
(2,330)
2,142
(188)
Total
(734,092)
(1,889,675)
127,471
(1,762,204)
1,638,018
(61,676)
56,553
-
35,000
(828,401)
(2,134,842)
(140,669)
(2,275,511)
-
1,454
1,454
3,335,075
(191,405)
10,745
71,767
-
-
-
(19,810)
3,335,075
(191,405)
10,745
51,957
-
10,745
24,217,744
899,582
(116,067)
(24,929,492)
The above Consolidated Statement of Financial Position should be read in conjunction with the Consolidated Entity’s accompanying notes.
CONSOLIDATED STATEMENT OF CASH FLOWS
For the year ended 30 June 2021
Cash flows from operating activities
Receipts from customers
Interest received
Convertible note interest paid
Lease liability interest paid
Payments to suppliers and employees (inclusive of goods and
services tax)
Net cash used in operating activities
Cash flows from investing activities
Receipt on sale of fixed assets
Payments for plant and equipment
Proceeds from Sale of Prospects
Exploration and evaluation expenditure
Net cash used in investing activities
Cash flows from financing activities
Proceeds from loan
Repayment of loan
Repayment of lease liability
Proceeds from the issue of shares (net of fees)
Proceeds from convertible notes
Capital raising costs
Net cash provided by financing activities
Net increase in cash held
Cash at the beginning of the financial year
Exchange rate movements
Cash at the end of the financial year
Notes
2021
$
2020
$
356,543
231
(148,355)
(4,498)
313,501
768
(161,688)
(3,267)
24(b)
(2,641,602)
(2,437,681)
(1,681,673)
(1,532,359)
-
(34,648)
98,000
(3,000)
60,352
29,314
(40,617)
(37,724)
2,375,100
1,750,000
(290,644)
3,785,429
1,408,100
493,963
73,472
1,975,535
3,253
(4,636)
-
-
(1,383)
121,192
(58,477)
(17,532)
1,638,018
-
(61,676)
1,621,525
87,783
412,821
(6,641)
493,963
24(a)
The above Consolidated Statement of Cash Flows should be read in conjunction with the Consolidated Entity’s accompanying
notes.
21
NOTES TO THE FINANCIAL STATEMENTS
1.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The principal accounting policies adopted in preparing the financial report of the Company, RBR Group Limited and its
controlled entities (“RBR” or “Consolidated Entity”), are stated to assist in a general understanding of the financial
report. These policies have been consistently applied to all the years presented, unless otherwise indicated.
RBR Group Limited is a Company limited by shares incorporated and domiciled in Australia whose shares are publicly
traded on the official list of the Australian Securities Exchange. The financial statements are presented in Australian
dollars which is the Consolidated Entity’s functional currency.
(a)
Basis of Preparation
This general purpose financial report has been prepared in accordance with Australian Accounting Standards
(including Australian Interpretations) adopted by the Australian Accounting Standards Board and the
Corporations Act 2001.
RBR Group Limited is a for-profit entity for the purpose of preparing the financial statements.
The financial report has been prepared on the basis of historical costs and does not take into account changing
money values or, except where stated, current valuations of non-current assets.
The financial report was authorised for issue by the Directors.
Going Concern
The Consolidated Entity incurred a loss for the year of $2,134,842 (2020: $1,889,675).
At 30 June 2021 the Consolidated Entity had cash assets of $1,975,535 (2020: $493,963). During the financial
year the Company raised $2,375,100 before costs from issue of shares.
Although the above is indicative of a material uncertainty, the Company maintains the ongoing support of its
major shareholders and capital markets advisers in ensuring continuing access to equity funds. The Company
completed a capital raise in July 2020 and February/March 2021. Projectos Dinamicos, Lda has remitted
Service Acceptance Papers ("SAP", which are essentially preliminary invoices) for the 6 months of January to
June to the contract client, CCS Joint Venture, totalling USD$1,817,100 (RBR equity share 50%). These
amounts remain unpaid and are now subject to “without prejudice” discussions between the parties, in
accordance with the “Settlement of Disputes” clause of the contract. The contract itself remains in force. Based
on this information, the Directors consider it appropriate that the financial statements be prepared on a going
concern basis.
(b)
Use of Estimates and Judgements
The preparation of financial statements requires management to make judgements, estimates and assumptions
that affect the application of accounting policies and reported amounts of assets and liabilities, income and
expenses. Actual results may differ from these estimates. Estimates and underlying assumptions are reviewed
on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is
revised and in any future periods affected. None of the significant balances reported have been derived from
estimates.
(c)
Basis of Consolidation
Controlled Entity
The consolidated financial statements comprise the financial statements of RBR Group Limited and its
subsidiaries as at 30 June each year.
The financial statements of the subsidiaries are prepared for the same reporting period as the parent company,
using consistent accounting policies.
In preparing the consolidated financial statements, all intercompany balances and transactions, income and
expenses and profit and losses resulting from intra-group transactions have been eliminated in full. The
subsidiaries are fully consolidated from the date on which control is transferred to the consolidated entity and
ceases to be consolidated from the date on which control is transferred out of the consolidated entity.
The acquisition of the subsidiaries has been accounted for using the purchase method of accounting. The
purchase method of accounting involves allocating the cost of the business combination to the fair value of the
assets acquired and the liabilities and contingent liabilities assumed at the date of acquisition.
22
NOTES TO THE FINANCIAL STATEMENTS (Continued)
Accordingly, the consolidated financial statements include the results of the subsidiaries for the period from their
acquisition.
(d)
Business Combinations
Acquisitions of businesses are accounted for using the acquisition method. The consideration transferred in a
business combination is measured at fair value, which is calculated as the sum of the acquisition-date fair values
of assets transferred by the Group, liabilities incurred by the Group to the former owners of the acquiree and
the equity interest issued by the Group in exchange for control of the acquiree. Acquisition-related costs are
recognised in profit or loss as incurred.
At the acquisition date, the identifiable assets acquired and the liabilities assumed are recognised at their fair
value at the acquisition date, except that:
• deferred tax assets or liabilities and assets or liabilities related to employee benefit arrangements are
recognised and measured in accordance with IAS 12 and IAS 19 respectively;
• assets (or disposal groups) that are classified as held for sale in accordance with IFRS 5 are measured in
accordance with that Standard.
Goodwill is measured as the excess of the sum of the consideration transferred, the amount of any non-
controlling interests in the acquiree, and the fair value of the acquirer’s previously held equity interest in the
acquiree (if any) over the net of the acquisition-date amounts of the identifiable assets acquired and the liabilities
assumed. If, after reassessment, the net of the acquisition-date amounts of the identifiable assets acquired and
liabilities assumed exceeds the sum of the consideration transferred, the amount of any non-controlling interests
in the acquiree and the fair value of the acquirer’s previously held interest in the acquiree (if any), the excess is
recognised immediately in profit or loss as a bargain purchase gain.
(e)
Income Tax
The income tax expense or revenue for the period is the tax payable on the current period’s taxable income
based on the income tax rate adjusted by changes in deferred tax assets and liabilities attributable to temporary
differences between the tax bases of assets and liabilities and their carrying amounts in the financial statements,
and to unused tax losses.
Deferred tax assets and liabilities are recognised for temporary differences at the tax rates expected to apply
when the assets are recovered or liabilities are settled, based on those tax rates which are enacted. The relevant
tax rates are applied to the cumulative amounts of deductible and taxable temporary differences to measure the
deferred tax asset or liability. An exception is made for certain temporary differences arising from the initial
recognition of an asset or a liability. No deferred asset or liability is recognised in relation to those temporary
differences if they arose in a transaction, other than a business combination, that at the time of the transaction
did not affect either accounting profit or taxable profit or loss.
Deferred tax assets are recognised for deductible temporary differences and unused tax losses only if it is
probable that future taxable amounts will be available to utilise those temporary differences and losses.
Current and future tax balances attributable to amounts recognised directly in equity are also recognised directly
in equity.
(f)
Foreign Currency Translation
The financial statements are presented in Australian dollars, which is RBR Group Limited’s functional and
presentation currency.
Foreign currency transactions
Foreign currency transactions are translated into Australian dollars using the exchange rates prevailing at the
dates of the transactions. Foreign exchange gains and losses resulting from the settlement of such transactions
and from the translation at financial year-end exchange rates of monetary assets and liabilities denominated in
foreign currencies are recognised in profit or loss.
Foreign operations
The assets and liabilities of foreign operations are translated into Australian dollars using the exchange rates at
the reporting date. The revenues and expenses of foreign operations are translated into Australian 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 recognised in other comprehensive income through the foreign
currency reserve in equity.
23
NOTES TO THE FINANCIAL STATEMENTS (Continued)
The foreign currency reserve is recognised in profit or loss when the foreign operation or net investment is
disposed of.
(g)
Revenue Recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Consolidated
Entity and the revenue can be reliably measured. The following specific recognition criteria must also be met
before revenue is recognised.
Revenue from rendering of services
Rendering of services revenue from training, payroll and business service fees is recognised by reference to
the stage of completion of the contracts. Stage of completion is measured by reference to delivery of service.
Projectos Dinamicos Lda provides camp accommodation for the Mozambique LNG Project.
Interest income
Interest revenue is recognised on a time proportionate basis that takes into account the effective yield on the
financial asset.
(h)
Cash and Cash Equivalents
Cash and short-term deposits in the statement of financial position comprise cash at bank and in hand and
short-term deposits with an original maturity of three months or less.
For the purposes of the Consolidated Statement of Cash Flows, cash and cash equivalents consist of cash and
cash equivalents as defined above, which are readily convertible to cash on hand and which are used in the
cash management function on a day-to-day basis.
(i)
Employee Entitlements
Liabilities for wages and salaries, annual leave and other current employee entitlements expected to be settled
within 12 months of the reporting date are recognised in other payables in respect of employees’ services up to
the reporting date and are measured at the amounts expected to be paid when the liabilities are settled.
Liabilities for non-accumulating sick leave are recognised when the leave is taken and measured at the rates
paid or payable.
Contributions to employee superannuation plans are charged as an expense as the contributions are paid or
become payable.
(j)
Plant and Equipment
Each class of plant and equipment is carried at cost or fair value less, where applicable, any accumulated
depreciation and impairment losses.
Plant and equipment
Plant and equipment are stated at cost less accumulated depreciation and any impairment in value. Plant and
equipment includes camp infrastructure, including camp modules and fixtures & fittings.
The carrying values of plant and equipment are reviewed for impairment when events or changes in
circumstances indicate the carrying value may not be recoverable.
For an asset that does not generate largely independent cash flows, the recoverable amount is determined for
the cash-generating unit to which the asset belongs.
If any such indication exists where the carrying values exceed the estimated recoverable amount, the assets or
cash generating units are written down to their recoverable amount.
24
NOTES TO THE FINANCIAL STATEMENTS (Continued)
Depreciation
Depreciable non-current assets are depreciated over their expected economic life using either the straight line
or the diminishing value method. Profits and losses on disposal of non-current assets are taken into account in
determining the operating loss for the year. The depreciation rate used for each class of assets is as follows:
•
Plant & equipment
10 - 67%
(k)
Goods and Services Tax (GST)
Revenues, expenses and assets are recognised net of the amount of goods and services tax (“GST”), except
where the amount of GST incurred is not recoverable from the Australian Taxation Office (“ATO”). In these
circumstances, the GST is recognised as part of the cost of acquisition of the asset or as part of an item of the
expense.
Receivables and payables are stated with the amount of GST included. GST incurred is claimed from the ATO
when a valid tax invoice is provided. The net amount of GST recoverable from, or payable to, the ATO is
included as a current asset or liability in the balance sheet.
Cash flows are included in the statement of cash flows on a gross basis. The GST components of cash flows
arising from investing and financing activities which are recoverable from, or payable to, the ATO are classified
as operating cash flows.
(l)
Payables
These amounts represent liabilities for goods and services provided to the Consolidated Entity prior to the end
of the financial year and which are unpaid. The amounts are unsecured and are usually paid within 30 days of
recognition.
(m) Contributed Equity
Issued capital is recognised as the fair value of the consideration received by the Company.
Any transaction costs arising on the issue of ordinary shares are recognised directly in equity as a reduction of
the share proceeds received.
(n)
Earnings per Share
Basic earnings per share (“EPS”) are calculated based upon the net profit/(loss) attributable to equity holders of
the parent divided by the weighted average number of shares. Diluted EPS are calculated as the net profit/(loss)
attributable to equity holders of the parent divided by the weighted average number of shares and dilutive
potential shares.
(o)
Leases
The Group recognises a right-of-use asset and a lease liability at the lease commencement date. The right-of-
use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any
lease payments made at or before the commencement date, plus any initial direct costs incurred and an estimate
of costs to dismantle and remove the underlying asset or to restore the underlying asset or the site on which it
is located, less any lease incentives received.
The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date
to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The estimated
useful lives of right-of-use assets are determined on the same basis as those of property and equipment. In
addition, the right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain
remeasurements of the lease liability.
The lease liability is initially measured at the present value of the lease payments that are not paid at the
commencement date, discounted using 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.
25
NOTES TO THE FINANCIAL STATEMENTS (Continued)
(p)
Borrowings
Loans and borrowings are initially recognised at the fair value of the consideration received, net of transaction
costs. They are subsequently measured at amortised cost using the effective interest method.
The component of the convertible notes that exhibits characteristics of a liability is recognised as a liability in
the statement of financial position, net of transaction costs. On the issue of the convertible notes the fair value
of the liability component is determined using a market rate for an equivalent non-convertible bond and this
amount is carried as a non-current liability on the amortised cost basis until extinguished on conversion or
redemption. The increase in the liability due to the passage of time is recognised as a finance cost. The
remainder of the proceeds are allocated to the conversion option that is recognised and included in shareholders
equity as a convertible note reserve, net of transaction costs. The carrying amount of the conversion option is
not remeasured in the subsequent years. The corresponding interest on convertible notes is expensed to profit
or loss.
(q)
Share-based payment transactions
The Company provides benefits to employees (including Directors and Consultants) of the Consolidated Entity
in the form of share-based payment transactions, whereby employees render services in exchange for shares
or rights over shares (“Equity–settled transactions”).
There is currently one plan in place to provide these benefits being an Employee Share Option Plan (“ESOP”)
which provides benefits to Directors, Consultants and Senior Executives.
The cost of these equity-settled transactions is measured by reference to fair value at the date at which they
are granted. The fair value is determined by an external valuer using the either the Black-Scholes or Binomial
model.
In valuing equity-settled transactions, other than conditions linked to the price of the shares of RBR Group
Limited (“market conditions”), management reviews the likelihood of achieving performance criteria.
The cost of equity settled securities is recognised, together with a corresponding increase in equity, over the
period in which the performance conditions are fulfilled, ending on the date on which the relevant employees
become fully entitled to the award (“vesting date”).
Where the Consolidated Entity acquires some form of interest in an exploration tenement or an exploration area
of interest and the consideration comprises share-based payment transactions, the fair value of the equity
instruments granted is measured at grant date. The cost of equity securities is recognised within capitalised
mineral exploration and evaluation expenditure, together with a corresponding increase in equity.
(r)
Comparative Figures
When required by Accounting Standards, comparative figures have been adjusted to conform to changes in
presentation for the current financial year.
(s)
Financial risk management
The Board of Directors has overall responsibility for the establishment and oversight of the risk management
framework, to identify and analyse the risks faced by the Consolidated Entity. These risks include credit risk,
liquidity risk and market risk from the use of financial instruments. The Consolidated Entity has only limited use
of financial instruments through its cash holdings being invested in short term interest bearing securities. The
primary goal of this strategy is to maximise returns while minimising risk through the use of accredited Banks
with a minimum credit rating of A1 from Standard & Poors. The Consolidated Entity’s working capital is
maintained at its highest level possible and regularly reviewed by the full board.
(t)
Changes in accounting policies and disclosures
In the current year, the Consolidated Entity has adopted all new and revised Standards and Interpretations that
have been issued and are effective for the accounting periods beginning on or after 1 January 2020. The
adoption of the new and revised Standards and Interpretations had no change to the group’s accounting policies.
26
NOTES TO THE FINANCIAL STATEMENTS (Continued)
(u)
Standards issued but not yet effective
Australian Accounting Standards and Interpretations that have recently been issued or amended but are not yet
mandatory, have not been early adopted by the Consolidated Entity for the annual reporting period ended
30 June 2021. The adoption of new or amended Accounting Standards and Interpretations have no impact on
the Consolidated Entity.
2.
OTHER INCOME
Revenue
Revenue from training services (i)
Revenue from payroll services (ii)
Revenue from business services (iii)
Revenue from Projectos Dinamicos, Lda (iv)
Revenue from sale of Data
Other income – cash flow boost
Interest
2021
$
2020
$
129,050
147,517
75,214
2,280,085
5,000
37,500
231
2,674,597
74,982
95,060
96,143
-
-
64,812
768
331,765
Notes:
(i) RBR delivers training services to clients and recognises revenue based on completion of training by students. Pricing is based
on each training program and student enrolment for the program. A program is considered delivered following a final report on
training sent to the client.
(ii) Payroll and HR services are based on a percentage of the total payroll and billed following completion of the payroll service.
(iii) RBR delivers a range of business services to clients and recognises revenue on successful delivery of those services. There is
a schedule of fixed prices for services.
(iv) Projectos Dinamicos, Lda has remitted Service Acceptance Papers ("SAP", which are essentially preliminary invoices) for the 6
months of January to June to the contract client, CCS Joint Venture, totalling USD$1,817,100. These amounts remain unpaid
and are now subject to “without prejudice” discussions between the parties, in accordance with the “Settlement of Disputes”
clause of the contract. The company has made a doubtful debt provision for the value of this revenue until the dispute process is
completed. The contract itself remains in force.
3.
EXPENSES
Contributions to employee’s superannuation plans
Depreciation - plant and equipment
Amortisation - right of use asset
Exploration revaluation
Exploration Written off
Share based payment expense
Provision for employee entitlements
Other Expenses
Travel and accommodation
IT and communications
Legal and public relations
Foreign currency translation adjustments
Futuro Skills Mozambique training and other related costs
Projectos Dinamicos - other
PacMoz - other
Futuro Business Services - other
Other
2021
$
34,730
41,262
37,974
-
-
10,745
11,265
78,181
53,492
78,467
(478,290)
528,113
17,821
32,625
57,691
16,937
385,037
2020
$
32,237
20,575
18,594
77,157
-
91,553
26,615
28,287
64,693
86,389
91,337
306,469
-
80,171
87,924
17,583
762,853
27
NOTES TO THE FINANCIAL STATEMENTS (Continued)
4.
AUDITORS’ REMUNERATION
Butler Settineri (Audit) Pty Limited (Including component auditors
Perfect Partners - Mozambique)
Audit and review of the financial statements
Taxation Services – company related to Butler Settineri (Audit) Pty Ltd
2021
$
2020
$
38,500
3,175
41,675
42,299
2,600
44,899
5.
INCOME TAX
(a)
Income tax expense
No income tax is payable by the Consolidated Entity as it has incurred losses for income tax purposes for the year,
therefore current tax, deferred tax and tax expense is $Nil (2020: $Nil).
2021
$
Numerical reconciliation of income tax expense to prima facie tax payable
(b)
Loss from continuing operations before income tax expense
2020
$
Prima facie tax benefit at the Australian tax rate of 26% (2020: 30%)
Tax effect of amounts which are not deductible (taxable) in calculating
taxable income:
Non-deductible expenses
Non-assessable income
Overseas projects income and expenses
Other allowable expenditure
Deferred tax asset not brought to account
Income tax expense
(2,134,842)
(1,889,675)
(555,059)
(566,902)
12,667
9,750
274,654
(34,473)
292,461
-
9,897
-
219,111
(18,746)
356,640
-
Tax losses
(c)
Unused tax losses for which no deferred tax asset has been recognised
Potential tax benefit at 26%
20,011,771
5,203,060
18,856,148
5,656,844
(d)
Unrecognised deferred tax
Unrecognised deferred tax assets
Provisions
Capital raising fees
Lease liabilities
Carry forward tax losses
(8,000)
76,579
5,408
5,203,060
5,277,047
45,145
29,917
18,719
5,656,844
5,750,625
No deferred tax asset has been recognised for the above balance as at 30 June 2021 as it is not considered
probable that future taxable profits will be available against which it can be utilised.
Unrecognised deferred tax liabilities
Capitalised mineral exploration and evaluation expenditure
-
-
(e)
Franking credits balance
The Consolidated Entity has no franking credits as at 30 June 2021 available for use in future years (2020: $Nil).
28
NOTES TO THE FINANCIAL STATEMENTS (Continued)
6.
TRADE RECEIVABLES
Current
Trade receivables
Projectos Dinamicos, Lda accrued revenue
Projectos Dinamicos, Lda doubtful debt
Projectos Dinamicos, Lda tax receivables
Other receivables
2021
$
77,705
2,280,085
(2,280,085)
289,879
79,255
446,839
2020
$
48,753
-
-
-
55,925
104,678
Trade receivables represent outstanding amounts owed by customers. Other receivables include GST/VAT and other
tax assets.
7.
OTHER ASSETS
Current
Prepayments
8.
PLANT AND EQUIPMENT
Plant and office equipment
At cost
Accumulated depreciation
2021
$
2020
$
34,160
26,576
2021
$
2020
$
2,355,660
(170,677)
2,184,983
165,673
(140,706)
24,967
Reconciliation
Reconciliation of the carrying amounts for each class of plant and equipment are set out below:
Plant and office equipment
Carrying amount at beginning of the year
Additions
Disposals
Depreciation
Foreign currency differences
Carrying amount at the end of the year
Camp accommodation infrastructure fixed assets
Carrying amount at beginning of the year
Additions
Depreciation
Foreign currency differences
Carrying amount at the end of the year
2021
$
2020
$
24,967
34,648
-
(12,313)
(21,776)
25,526
-
2,190,807
(28,949)
(2,401)
2,159,457
45,979
4,636
(2,942)
(20,575)
(2,131)
24,967
-
-
-
-
-
Following the attack on the town of Palma by insurgents late-March the camp experienced some minor structural
damage and extensive looting of movable, but insured, items. At this stage no impairment provision has been made
and an initial insurance claim for $1,220,965 (MZN 58,264,472) has been submitted. The insurer’s assessors have not
yet been able to access the site to validate the claim. Assets affected by the attack are no longer being depreciated.
29
NOTES TO THE FINANCIAL STATEMENTS (Continued)
9.
INTANGIBLES
Goodwill of PacMoz, Lda
Goodwill of Freelance Support Pty Ltd
Right of use asset
Reconciliation
Cost brought forward
Goodwill impairment of PacMoz, Lda
Recognise right of use asset
Accumulated amortisation right of use asset
2021
$
-
49,898
19,380
69,278
2021
$
205,680
(100,000)
1,572
(37,974)
69,278
2020
$
100,000
49,898
55,782
205,680
2020
$
149,898
-
74,376
(18,594)
205,680
The Directors reviewed the carrying value of PacMoz, Lda and formed a view that the carrying value is nil. The Directors
also reviewed the carrying value of Freelance Support Pty Ltd and formed a view that the carrying value is recoverable.
A right of use asset was established under AASB 16 for the lease of premises in Australia.
10.
INVESTMENTS
Particulars in relation to the Controlled Entity
RBR Group Limited is the parent entity.
Name of Controlled Entity
Country of
incorporation
Class of
Shares
Equity Holding
Australia
Mozambique
Mozambique
Mozambique
Mozambique
Mozambique
Guinea
Mozambique
Freelance Support Pty Ltd (i)
PacMoz, Lda
Futuro Skills Mozambique, Lda (ii)
Futuro Business Services, Lda (iii)
Rubicon Resources & Mining, Lda (iv)
Morson Mozambique, Lda (iv)
Futuro Skills Guinee SARL (v)
Projectos Dinamicos, Lda (vi)
Notes:
(i) RBR purchased 100% of the issued capital of Freelance Support Pty Ltd on 11 January 2016.
(ii) RBR Incorporated Futuro Skills Mozambique, Lda on 9 July 2015.
(iii) RBR Incorporated Futuro Business Services, Lda on 24 May 2017.
(iv) Parent entity owner PacMoz, Lda. These entities are dormant.
(v) RBR Incorporated Futuro Skills Guinee SARL on 21 February 2018.
(vi) RBR purchased 50% of the issued capital of Projectos Dinamicos, Lda on 12 March 2021.
Ordinary
Ordinary
Ordinary
Ordinary
Ordinary
Ordinary
Ordinary
Ordinary
2021
100%
100%
100%
100%
59.4%
59.4%
60%
50%
2020
100%
100%
100%
100%
59.4%
59.4%
60%
0%
11.
CAPITALISED MINERAL EXPLORATION EXPENDITURE
In the exploration phase
Non-Current
Balance at the beginning of the year
Exploration revaluation
Transfer to assets held for sale
Balance at the end of the year
The exploration assets were transferred to assets held for sale in 2020.
2021
$
2020
$
-
-
-
-
17,843
77,157
(95,000)
-
30
NOTES TO THE FINANCIAL STATEMENTS (Continued)
12.
TRADE AND OTHER PAYABLES
Current (Unsecured)
Trade creditors
Other creditors and accruals
13.
PROVISIONS
Current
Africa Tax Provisions
Employee entitlements
2021
$
221,280
167,366
388,646
2020
$
141,851
153,496
295,347
2021
$
2020
$
(1,425)
74,641
73,216
(3,529)
63,375
59,846
PacMoz, Lda tax provisions relate to deferred taxes in Mozambique and employee entitlements are a calculation of
leave owing to employees.
14.
LEASES
The Group has identified a lease asset relating to land and buildings with information about the lease as follows.
Right of use asset
Balance at the beginning of the year
Right of use asset recognised
Amortisation of right of use asset
Balance at the end of the year
Lease Liability
Less than one year
One to five years
Total lease liability
Amounts recognised in profit or loss
Amortisation of right of use asset
Lease liability interest expense
Short term leases
Low value leases
Amounts recognised in the statement of cash flows
Total cash outflow for leased assets
(a)
Real estate lease
2021
$
2020
$
55,782
1,572
(37,974)
19,380
20,293
-
20,293
(37,974)
(4,498)
444,697
2,664
-
74,376
(18,594)
55,782
36,754
20,090
56,844
(18,594)
(3,267)
133,195
2,664
(434,522)
(139,139)
The Group leases land and building for its office space with a rental term of two years. The lease has an option to
renew, which has not been included in the calculation of the lease asset as the Company has not decided whether this
will be the best option.
The Group also leases other land and buildings but are currently on either a short term basis or no long term contract
has been put in place. A lease asset and liability have not been recognised for these properties.
(b)
Other leases
The Group also leases office equipment with contract terms of one to four years. These leases are short-term and/or
leases of low-value items. The Group has elected not to recognise right-of-use assets and lease liabilities for these
leases.
31
NOTES TO THE FINANCIAL STATEMENTS (Continued)
15.
LOAN
Current (Unsecured)
Director loan
Projectos Dinamicos, Lda (“PD”) partner loan (i)
Insurance funding
2021
$
-
2,125,522
-
2,125,522
2020
$
50,000
-
12,715
62,715
Note (i) As at 30 June 2021 the partner loan with PD relates to the investment contribution by the 50 per cent other shareholders.
RBR Group Limited and its controlled entities (“the Group”) own the remaining PD 50 per cent shareholding. Within PD the Group
has an inter-company loan of $1.24M which is eliminated on Consolidation. The Group could equalise loan balances by a payment
to the other shareholders of $0.45M however it is waiting on outcomes of the contract dispute and arbitration process and insurance
settlement, before making any adjustments.
16.
CONVERTIBLE NOTES
During the year 904,513 (“RBRCN”) Convertible Notes were converted at the election of noteholders and on
25 May 2021 1,750,000 (“RBRCN1”) new convertible notes were issued at a face value of $1. As at the year end there
remain 400,000 RBRCN and 1,750,000 RBRCN1 Convertible Notes on issue. On 22 January 2019, the Company had
originally issued 1,304,513 RBRCN Convertible Notes at a face value of $1.
(a)
The key terms of the 400,000 RBRCN Convertible Notes are as follows.
Type of Instrument: Convertible notes which are convertible into Ordinary Fully Paid Shares and attaching Options;
the Notes will not be quoted on any securities exchange or financial market.
Face Value: Each Note shall have a face value of $1.00 (Face Value); the aggregate Face Value of all Notes is
$400,000 at 30 June 2021.
Maturity Date: The Notes will mature on 21 January 2022.
Interest: The Notes shall bear interest at the rate of 12% per annum, accrued monthly and calculated monthly; interest
on the Notes shall be paid quarterly in cash by the Company to the Noteholder.
Conversion at election of Noteholder: The Noteholder may at any time after the date that is 6 months after the Issue
Date and prior to the Maturity Date and the Company issuing a Redemption, elect to convert all the Notes into Shares
by providing the Company with notice of the conversion in a form acceptable to the Company acting reasonably. On
receipt of a Conversion Notice, the Company must issue Shares to the Noteholder based on a price per Share equal
to the lower of $0.015 and the issue price of any equity capital raising completed by the Company within the two months
prior to receipt of the Conversion Notice, but in any event not less than $0.01; issue Options to the Noteholder for nil
or nominal consideration on the basis that the Noteholder is entitled to 1 Option of every 5 Shares issued to the
Noteholder on conversion of the Notes and immediately pay to the Noteholder any outstanding Interest that is due and
payable.
Repayment at election of Company: The Company may, at any time prior to the Maturity Date and the Noteholder
providing a Conversion Notice elect to redeem all the Notes by providing written notice to the Noteholders. Within 2
business days of issuing a Redemption Notice, the Company must pay to each Noteholder the Face Value of the Notes
in cash; issue Options to each Noteholder for nil or nominal consideration and pay each Noteholder in cash an amount
equal to 12 months Interest on the Principal Amount less any amount of Interest already paid by the Company to the
relevant Noteholder as at the date of the Redemption Notice.
If the Company issues a Redemption Notice, it must redeem all of the Notes. The number of Options issued will be the
same number of Options that would have been issued to the Noteholder had the Noteholder given a Conversion Notice
to the Company dated the same date as the Redemption Notice.
Repayment at Maturity Date: If at the Maturity Date the Notes have not been converted by the Noteholder or repaid
by the Company, the Company must redeem all the Notes by paying to the Noteholder (within 2 business days of the
Maturity Date) the Face Value of the Notes in cash plus any outstanding Interest that is due and payable.
Option Exercise Price and Expiry Date: Each Option will be unquoted and have an exercise price equal to the volume
weighted average price per Share of Shares traded on ASX during the 20 trading day period ending on the date that
an Exercise Notice is given in respect of the Option and will expire at 5.00pm (WST) on the date that is two (2) years
after their issue (Expiry Date). Any Option not exercised before the Expiry Date will automatically lapse on the Expiry
Date. Each Option entitles the holder to subscribe for one fully paid ordinary share in the capital of the Company upon
exercise of the Option.
32
NOTES TO THE FINANCIAL STATEMENTS (Continued)
(b)
The key terms of the 1,750,000 RBRCN1 Convertible Notes are as follows.
Type of Instrument: Convertible notes which are convertible into Ordinary Fully Paid Shares and attaching Options;
the Notes will not be quoted on any securities exchange or financial market.
Face Value: Each Note shall have a face value of $1.00 (Face Value); the aggregate Face Value of all Notes is
$1,750,000 at 30 June 2021.
Maturity Date: The Notes will mature on 25 November 2022.
Interest: The Notes shall bear interest at the rate of 11% per annum, accrued monthly and calculated monthly; interest
on the Notes shall be paid quarterly in cash by the Company to the Noteholder.
Conversion at election of Noteholder: The Noteholder may at any time after the Issue Date and prior to the Maturity
Date and the Company issuing a Redemption, elect to convert all the Notes into Shares by providing the Company with
notice of the conversion in a form acceptable to the Company acting reasonably. On receipt of a Conversion Notice,
the Company must issue Shares to the Noteholder based on a price per Share equal to the higher of $0.01 and a 20%
discount to the 10 day VWAP immediately prior to receipt of the Conversion Notice, but in any event not less than
$0.01; issue Options to the Noteholder for $0.0001 consideration per option on the basis that the Noteholder is entitled
to 1 Option of every 4 Shares issued to the Noteholder on conversion of the Notes and immediately pay to the
Noteholder any outstanding Interest that is due and payable.
Repayment at election of Company: The Company may, at any time prior to the Maturity Date and the Noteholder
providing a Conversion Notice elect to redeem all the Notes by providing written notice to the Noteholders. Within 2
business days of issuing a Redemption Notice, the Company must pay to each Noteholder the Face Value of the Notes
in cash; issue Options to each Noteholder for $0.0001 consideration and pay each Noteholder in cash an amount equal
to 12 months Interest on the Principal Amount less any amount of Interest already paid by the Company to the relevant
Noteholder as at the date of the Redemption Notice.
If the Company issues a Redemption Notice, it must redeem all of the Notes. The number of Options issued will be the
same number of Options that would have been issued to the Noteholder had the Noteholder given a Conversion Notice
to the Company dated the same date as the Redemption Notice.
Repayment at Maturity Date: If at the Maturity Date the Notes have not been converted by the Noteholder or repaid
by the Company, the Company must redeem all the Notes by paying to the Noteholder (within 2 business days of the
Maturity Date) the Face Value of the Notes in cash plus any outstanding Interest that is due and payable.
Option Exercise Price and Expiry Date: Each Option will be unquoted and have an exercise price equal to the higher
of $0.01 or 20% discount to the 10 day VWAP immediately prior to conversion (Exercise Price) and will expire at 5.00pm
(WST) on the date that is two (2) years after their issue (Expiry Date). Any Option not exercised before the Expiry Date
will automatically lapse on the Expiry Date Any Option not exercised before the Expiry Date will automatically lapse on
the Expiry Date. Each Option entitles the holder to subscribe for one fully paid ordinary share in the capital of the
Company upon exercise of the Option.
33
NOTES TO THE FINANCIAL STATEMENTS (Continued)
17.
CONTRIBUTED EQUITY
(a)
Ordinary Shares
1,281,980,086 (2020: 884,484,168) fully paid ordinary shares
24,217,744
21,074,074
2021
$
2020
$
(b)
Share Movements during the Year
Beginning of the financial year
New share issues during the year
Director placement (i)
Share based payment (ii)
Conversion of Convertible Notes (iii)
Placement Tranche 1 (iv)
Placement Tranche 2 (iv)
Issue following cancellation of
performance shares (v)
Placement (vi)
Staff performance rights conversion (vii)
PacMoz, Lda settlement shares (viii)
Placement (ix)
Less costs of share issues
2021
2020
Number of
Shares
$
Number of
Shares
$
884,484,168
21,074,074
716,264,651
19,478,110
25,014,285
780,333
90,451,300
249,207,105
32,042,895
-
-
-
-
-
-
1,281,980,086
175,100
5,462
904,513
1,993,657
256,343
-
-
-
-
-
(191,405)
24,217,744
-
-
-
-
1
71,533,071
750,000
5,000,000
90,936,445
-
884,484,168
-
1,001,463
9,000
35,000
636,555
(86,054)
21,074,074
Director placement shares approved at the general meeting on 8 July 2020.
Notes:
(i)
(ii) Share based payment to Everest Corporate Pty Ltd.
(iii) Conversion of 904,513 convertible notes.
(iv) Placement shares issued following capital raise announcement on 28 January 2021.
(v) Share issued to Athol Emerton on cancellation of Tranche B Performance shares as announced on 2 April 2019.
(vi) Placement shares issued following capital raise announcement on 5 September 2019.
(vii) Vesting and exercise of staff class 1 performance rights following performance hurdles being met.
(viii)
(ix) Placement shares issued following capital raise announcement on 7 May 2020.
Issue and allotment of shares as consideration for the purchase of remaining 40% of issued capital of PacMoz, Lda.
34
NOTES TO THE FINANCIAL STATEMENTS (Continued)
(c)
Share Option Reserve
Beginning of the financial year
Movements during the year
Performance rights and option amortised
during the year
R Carcenac Class 3 Performance Rights
expiry
Conversion options issued (i)
Options expired (ii)
Staff performance rights conversion (iii)
Staff performance rights expiry
R Carcenac Class 2 Performance Rights
expiry
Options expired (iv)
Placement fee options (v)
Performance options Read Corporate (v)
Placement options issued during year (v)
Performance rights and option amortised
during the year
2021
Options/
Rights
49,766,535
2020
Options/
Rights
61,821,429
$
816,906
$
888,837
-
10,745
(7,500,000)
18,090,260
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
(29,321,429)
(750,000)
(1,750,000)
(7,500,000)
(15,000,000)
3,000,000
3,500,000
35,766,535
-
(9,000)
-
-
-
24,378
23,556
-
-
60,356,795
-
899,582
-
49,766,535
32,997
888,837
Conversion options with a conditional exercise price, expiring 8 September 2022 (refer Note 16(a)).
Notes:
(i)
(ii) Options with an exercise price of $0.018 expiring 31 July 2019.
(iii) Vesting and exercise of staff class 1 performance rights following performance hurdles being met.
(iv) Options with an exercise price of $0.025 expiring 30 June 2020.
(v) Options with an exercise price of $0.014 expiring 31 August 2021.
(d)
Unlisted Options
Issue date
Expiry date
Number of
options
Exercise
Price
Weighted
average
value cents
8 Sep 2020
8 Sep 2022
18,090,260
N/A
N/A
16 Sep 2019
31 Aug 2021
20,966,107
$0.014
16 Sep 2019
18 Sep 2019
31 Aug 2021
31 Aug 2021
3,000,000
7,929,000
29 Nov 2019
29 Nov 2019
31 Aug 2021
31 Aug 2021
3,500,000
6,871,428
$0.014
$0.014
$0.014
$0.014
N/A
0.813
N/A
0.673
N/A
2021
Unquoted conversion options (1
option for 5 Conversion shares) (i)
2020
Unquoted placement options (1
option for 2 shares)
Unquoted broker options
Unquoted placement options (1
option for 2 shares)
Unquoted vendor options
Unquoted placement options (1
option for 2 shares)
Notes:
(i)
Conversion options with a conditional exercise price, expiring 8 September 2022 (refer Note 16(a)).
The assessed fair values of the 3,000,000 Broker and 3,500,000 Vendor Options issued by the Company during 2020,
were determined on a Black-Scholes model, taking into account the exercise price, term of option, the share price at
grant date and expected price volatility of the underlying share, expected yield and the risk-free interest rate for the
term of the option. The inputs to the model used were:
Grant Date
16 Sep 2019
29 Nov 2019
Expiry Date
31 Aug 2021
31 Aug 2021
Exercise Price
(Cents)
Volatility
Percentage (%)
Risk-free rate
(%)
1.40
1.40
115
110
0.72
0.68
Value (Cents)
for one Option
0.813
0.673
During the financial year there were no options issued to staff under the RBR Share Option Plan (refer Note 19).
35
NOTES TO THE FINANCIAL STATEMENTS (Continued)
(e)
Performance Shares
An independent valuation was completed on performance rights granted previously. Market based vesting conditions
were valued using a hybrid share option pricing model that simulates the share price of the Company as at the test
date using a Monte-Carlo model. For non-market based vesting conditions no discount was made to the underlying
valuation model.
Grant date
Expiry date
Number of
performance
rights
Weighted
average value
cents
2019
R Carcenac Class 3
0.689
Rights subject to performance criteria prior to 29 November 2020; the Company’s market capitalisation averaging
over a period of 30 consecutive trading days a daily average of not less than $10,000,000; and Mr Carcenac
completing 12 months of continuous employment with the Company following date of issue.
At the Annual General Meeting held on 28 November 2018, shareholders approved the issue of Performance
Rights of Mr Carcenac.
29 Nov 2018
29 Nov 2020
7,500,000
(f)
Terms and Conditions of Contributed Equity
Ordinary Shares
The Company is a public company limited by shares. The Company was incorporated in Perth, Western Australia.
The Company’s shares are limited whereby the liability of its members is limited to the amount (if any) unpaid on the
shares respectively held by them.
Ordinary shares have the right to receive dividends as declared and, in the event of the winding up of the Company, to
participate in the proceeds from the sale of all surplus assets in proportion to the number of shares held.
Ordinary shares which have no par value, entitle their holder to one vote, either in person or by proxy, at a meeting of
the Company.
The Company’s objectives when managing capital are to safeguard their ability to continue as a going concern, so that
they may continue to provide returns for shareholders and benefits for other stakeholders.
(g)
Capital Risk Management
Due to the nature of the Consolidated Entity’s activities, the Consolidated Entity does not have ready access to credit
facilities, with the primary source of funding being equity raisings. Therefore, the focus of the Consolidated Entity’s
capital risk management is the current working capital position against the requirements to meet the costs of
development of the group’s business units and corporate overheads. The Consolidated Entity’s strategy is to ensure
appropriate liquidity is maintained to meet anticipated operating requirements, with a view to initiating appropriate
capital raisings as required. The working capital position of the Consolidated Entity is as follows:
Cash and cash equivalents
Trade and other receivables
Other assets
Trade and other payables
Provisions
Other current liabilities
Working capital position
(h)
Dividends
2021
$
1,975,535
446,839
34,160
(388,646)
(73,216)
(20,693)
1,973,979
2020
$
493,963
104,678
26,576
(295,347)
(59,846)
(119,559)
150,465
No dividend has been paid since the end of the previous financial year and no dividend is recommended for the current
year.
36
NOTES TO THE FINANCIAL STATEMENTS (Continued)
18.
RESERVES
Reserves
Share Option Reserve
Foreign Currency Translation Reserve
Total Reserves
As represented by:
Share Option Reserve
Balance at the beginning of the year
Unissued (issued) shares
Performance rights expensed in current year
Performance rights vested
Placement fee options
Performance options Read Corporate
Balance at the end of the year
2021
$
2020
$
899,582
(116,067)
783,515
888,837
26,744
915,581
2021
$
2020
$
888,837
-
10,745
-
-
-
899,582
816,906
-
32,997
(9,000)
24,378
23,556
888,837
The share option reserve comprises any equity settled share based payment transactions.
Foreign Currency Translation Reserve
Balance at the beginning of the year
Loss on translation of foreign subsidiaries
Balance at the end of the year
2021
$
2020
$
26,744
(142,811)
(116,067)
(100,256)
127,000
26,744
The foreign currency translation reserve is used to record currency differences arising from the translation of financial
statements of foreign operations.
19. OPTION PLAN
The establishment of the RBR Group Limited Employee Securities Incentive Plan (“the Plan”) was approved by special
resolution at a General Meeting of Shareholders of the Consolidated Entity held on 26 November 2020. All eligible
Directors, Executive Officers, Employees and Consultants of RBR Group Limited who have been continuously
employed by the Consolidated Entity are eligible to participate in the Plan.
The Plan allows the Consolidated Entity to issue free securities to eligible persons. Listing Rule 7.2, exception 9(b)
provides an exception to Listing Rule 7.1 such that issues of Equity Securities under an employee incentive scheme
are exempt for a period of 3 years from the date on which shareholders approve the issue of Equity Securities under
the scheme as an exception to Listing Rule 7.1.
20.
RELATED PARTIES
Full remuneration details for Directors and Executives will be included in the Directors report following completion of
the Audit.
37
NOTES TO THE FINANCIAL STATEMENTS (Continued)
21.
EXPENDITURE COMMITMENTS
(a)
Operating Lease Commitments
The Consolidated Entity has entered into commercial leases for office premises in Mozambique and Australia. The
Mozambique Maputo office is leased on a monthly basis while the lease on the training facility in Palma is to be finalised.
The Australian lease has a term until December 2021. The Australian lease has been accounted for under AASB16
with the recognition of a right of use asset and lease liability in the financials.
Within one year
After one year but not more than five years
(b)
Capital Commitments
2021
$
2020
$
2,943
-
2,943
-
-
-
The Consolidated Entity had no capital commitments at 30 June 2021 (2020: $Nil).
22.
SEGMENT INFORMATION
The Consolidated Entity has operated the business in two distinct regions, Asia-Pacific and Africa since the purchase
of PacMoz, Lda in March 2015. The operating segments are recognised according to geographical location, with each
segment representing a strategic business unit. As the chief operating decision makers, the Directors and Executive
Management team monitor the operating results of business units separately, for the purposes of making decisions
about resource allocation and performance assessment.
Year ended 30/6/2021
Revenue
Operating Profit (Loss) before tax
Income Tax
Net Profit (Loss) after tax
Segment Assets
Segment Liabilities
Year ended 30/6/2020
Revenue
Operating Profit (Loss) before tax
Income Tax
Net Profit (Loss) after tax
Segment Assets
Segment Liabilities
Asia-Pacific
$
76,401
(1,078,481)
-
(1,078,481)
1,657,869
2,288,720
Asia-Pacific
$
100,539
(1,159,305)
-
(1,159,305)
669,433
1,656,463
Africa
$
2,598,196
(1,056,361)
-
(1,056,361)
3,052,926
2,370,118
Africa
$
231,226
(730,370)
-
(730,370)
281,431
122,802
Total
$
2,674,597
(2,134,842)
-
(2,134,842)
4,710,795
4,658,838
Total
$
331,765
(1,889,675)
-
(1,889,675)
950,864
1,779,265
38
NOTES TO THE FINANCIAL STATEMENTS (Continued)
23.
EARNINGS/ (LOSS) PER SHARE
The following reflects the loss and share data used in the calculations of basic and diluted earnings/(loss) per share:
Earnings/(loss) used in calculating basic and diluted earnings/ (loss) per
share
2021
$
2020
$
(2,132,512)
(1,890,152)
Weighted average number of ordinary shares used in calculating basic
earnings/(loss) per share:
Effect of dilutive securities-share options
Adjusted weighted average number of ordinary shares used in calculating
diluted earnings/(loss) per share
Basic and diluted loss per share (cents per share)
1,087,970,506
-
781,874,724
-
1,087,970,506
781,874,724
(0.20)
(0.24)
Non-dilutive securities
As at balance date 60,356,795 unlisted options (30 June 2020: 42,266,535) which represent potential ordinary shares
were not dilutive as they would decrease the loss per share.
24.
NOTES TO THE STATEMENT OF CASH FLOWS
(a)
Cash and Cash Equivalents
Cash at the end of the financial year as shown in the statement of cash flows is reconciled to the related items in the
balance sheet as follows:
Cash on hand
Cash at bank
Deposits at call
2021
$
6,715
1,952,215
16,605
1,975,535
2020
$
1,795
475,563
16,605
493,963
(b)
Reconciliation of the loss from ordinary activities after income tax to the net cash flows used in
operating activities
Loss from ordinary activities after income tax
Non-cash items:
Depreciation
Amortisation right of use asset
Exploration revaluation
Goodwill impairment
Share-based payments expense
Sale of fixed assets
Foreign currency translation
Change in operating assets and liabilities:
Decrease (Increase) in prepayments
Decrease (Increase) in receivables
Decrease (Increase) in right of use asset
Increase (Decrease) in trade creditors and accruals
Increase (Decrease) in lease liability
Increase (Decrease) in employee provisions
Net cash outflows used in operating activities
2021
$
2020
$
(2,134,842)
(1,889,675)
41,262
37,974
-
100,000
10,745
-
(248,172)
(7,584)
(342,161)
(1,572)
20,575
18,594
(77,157)
-
91,553
(312)
136,244
14,198
63,063
(74,376)
93,299
-
13,370
(2,437,681)
83,544
56,844
24,546
(1,532,359)
39
NOTES TO THE FINANCIAL STATEMENTS (Continued)
(c)
Stand-By Credit Facilities
As at 30 June 2021 the Consolidated Entity has a business credit card facility available totaling $20,000 of which $299
(2020: $124) was utilised.
25.
FINANCIAL INSTRUMENTS
The Consolidated Entity's activities expose it to a variety of financial risks and market risks. The Consolidated Entity's
overall risk management program focuses on the unpredictability of financial markets and seeks to minimise potential
adverse effects on the financial performance of the Consolidated Entity.
(a)
Interest Rate Risk
The Consolidated Entity’s exposure to interest rate risk, which is the risk that a financial instrument’s value will fluctuate
as a result of changes in market, interest rates and the effective weighted average interest rates on those financial
assets, is as follows:
Weighted
Average
Effective
Interest
%
Funds
Available at a
Floating
Interest Rate
$
Fixed
Interest
Rate
$
Assets/
(Liabilities)
Non-Interest
Bearing
$
Note
Total
$
2021
Financial assets
Cash and cash equivalents
2020
Financial assets
Cash and cash equivalents
24(a)
0.02%
1,952,215
16,605
6,715
1,975,535
24(a)
0.21%
475,563
16,605
1,795
493,963
(b)
Foreign currency exchange risk
The Consolidated Entity undertakes certain transactions denominated in foreign currencies, hence exposures to
exchange rate fluctuations arise. The carrying amount of the Consolidated Entity’s foreign currency denominated
monetary assets and monetary liabilities at the reporting date is as follows:
Assets – Mozambique Metical
Liabilities – Mozambique Metical
Assets – Guinean Franc
Liabilities – Guinean Franc
Foreign currency sensitivity analysis:
2021
$
3,049,167
2,366,095
3,759
4,022
2020
$
176,901
118,322
4,530
4,480
The Consolidated Entity is exposed to Mozambique Metical (MZN) and Guinea Franc (GNF) currency fluctuations.
The following table details the Consolidated Entity’s sensitivity to a 10% increase and decrease in the Australian Dollar
(AUD) against the relevant currencies. 10% is the sensitivity rate used when reporting foreign currency risk internally
to key management personnel and represents management’s assessment of the possible change in foreign exchange
rates. The sensitivity analysis includes only outstanding foreign currency denominated monetary items and adjusts
their translation at the period end for a 10% change in foreign currency rates.
40
NOTES TO THE FINANCIAL STATEMENTS (Continued)
The sensitivity analysis includes cash balances held in MZN/GNF and trade creditors and other payables held in
MZN/GNF. A positive number indicates an increase in profit and other equity where the AUD weakens against the
relevant currency. For a strengthening Australian Dollar against the relevant currency there would be an equal and
opposite impact on the profit and other equity and the balances would be negative.
AUD strengthens against MZN
AUD weakens against MZN
AUD strengthens against GNF
AUD weakens against GNF
(c)
Credit Risk
2021
$
Profit /(Loss)
2020
$
Profit /(Loss)
(68,307)
68,307
(26)
26
(5,858)
5,858
(5)
5
The maximum exposure to credit risk, excluding the value of any collateral or other security, at balance date, is the
carrying amount, net of any provisions for doubtful debts, as disclosed in the balance sheet and in the notes to the
financial statements.
The Consolidated Entity does not have any material credit risk exposure to any single debtor or group of debtors, under
financial instruments entered into by it. As at the end of the year the Consolidated Entity had trade receivables of
$77,705 (2020: $48,753) as detailed in Note 6. Included in the trade receivables of $77,705 at 30 June 2021, $75,455
were due in less than 6 months and $2,250 were due between 6-12 months. Projectos Dinamicos, Lda has remitted
Service Acceptance Papers ("SAP", which are essentially preliminary invoices) for the 6 months of January to June to
the contract client, CCS Joint Venture, totaling USD$1,817,100. These amounts remain unpaid and are now subject to
“without prejudice” discussions between the parties, in accordance with the “Settlement of Disputes” clause of the
contract. The company has made a doubtful debt provision for the value of this revenue until the dispute process is
completed. The contract itself remains in force.
(d)
Liquidity Risk
The liquidity position of the Consolidated Entity is managed to ensure sufficient liquid funds are available to meet
financial obligations as they fall due. The contractual maturities of the financial liabilities referred to in Note 12 at the
reporting date are less than 12 months.
(e)
Net Fair Values
For assets and other liabilities, the net fair value approximates their carrying value. No financial assets and financial
liabilities are readily traded on organised markets in standardised form. The Consolidated Entity has no financial assets
where the carrying amount exceeds net fair values at balance date.
The aggregate net fair values and carrying amounts of financial assets and financial liabilities are disclosed in the
statement of financial position and in the notes to the financial statements.
41
NOTES TO THE FINANCIAL STATEMENTS (Continued)
26.
EMPLOYEE ENTITLEMENTS AND SUPERANNUATION COMMITMENTS
Employee Entitlements
The aggregate employee entitlement liability is disclosed in Note 13.
Directors, Officers, Employees and Other Permitted Persons Option Plan
Details of the Consolidated Entity’s Directors, Officers, Employees and Other Permitted Persons Option Plan are
disclosed in Note 19.
Superannuation Commitments
The Consolidated Entity contributes to individual employee accumulation superannuation plans at the statutory rate of
the employees’ wages and salaries, in accordance with statutory requirements, to provide benefits to employees on
retirement, death or disability.
Accordingly, no actuarial assessments of the plans are required.
Funds are available for the purposes of the plans to satisfy all benefits that would have been vested under the plans in
the event of:
•
•
•
termination of the plans;
voluntary termination by all employees of their employment; and
compulsory termination by the employer of the employment of each employee.
During the year employer contributions (including salary sacrifice amounts) to superannuation plans totaled $34,730
(2020: $32,237).
27.
ACQUISITION OF SUBSIDIARY
On 12 March 2021, the Group acquired 50 per cent of the issued share capital of Projectos Dinamicos, Lda, obtaining
control of Projectos Dinamicos, Lda. Projectos Dinamicos, Lda is a Mozambique-registered remote camp specialist
which has been in operation since 2011 and qualifies as a business as defined in IFRS 3. Projectos Dinamicos, Lda
was acquired to jointly develop a 668 bed camp at the Wentworth base in Palma, northern Mozambique.
The amounts recognised in respect of the identifiable assets acquired and liabilities assumed are as set out in the table
below.
Cash and cash equivalents
Trade receivables
Plant and equipment
Trade and other payables
Provisions
Loan
Retained earnings
Non-controlling interest
Intercompany loan with Futuro Skills Mozambique, Lda
Total consideration
2020
$
231,408
469,018
1,933,997
(527,868)
9,271
(1,709,075)
743,890
(1,454)
(1,147,733)
1,454
The fair value of the 75,000 ordinary shares issued as part of the consideration paid for Projectos Dinamicos, Lda of
$1,454, is the cost of the face value of the shares for acquisition for the corporation as a shell. Net assets and retained
earnings recognised represents the value of the loan contributions by each of the shareholders. There is no contingent
consideration. Since the acquisition, the Company has recognised revenue of $2,280,085 and loss of ($768,915).
42
NOTES TO THE FINANCIAL STATEMENTS (Continued)
28.
CONTINGENT ASSETS AND LIABILITIES
There were no material contingent liabilities not provided for in the financial statements of the Consolidated Entity as
at 30 June 2021 other than:
Yarri East Joint Venture Tenements
A contingent asset exists from the sale of Yarri East which include a 1.0% Net Smelter Royalty (NSR) of which RBR’s
share is 0.49%. Black Cat Syndicate Limited also assumes responsibility for all environmental liabilities and approvals
regarding the transfer of the tenements.
29.
EVENTS SUBSEQUENT TO THE REPORTING DATE
There has not arisen since the end of the financial year any item, transaction or event of a material and unusual nature
likely, in the opinion of the Directors of the Consolidated Entity to affect substantially the operations of the Consolidated
Entity, the results of those operations or the state of affairs of the Consolidated Entity in subsequent financial years
except for the following:
• On 26 July 2021 the Company announced the resignation of the CEO Mr Carcenac who will remain in his position
until 24 October 2021.
• On 31 August 2021 a total of 42,266,535 unlisted options, with an exercise price of $0.014, expired.
43
NOTES TO THE FINANCIAL STATEMENTS (Continued)
30.
PARENT COMPANY
(a)
Financial Position
As at 30 June 2021
Assets
Total current assets
Total non-current assets
Total Assets
Liabilities
Total current liabilities
Total Liabilities
Net Assets
Equity
Contributed equity
Reserves
Accumulated losses
Total Equity
Loss for the year
Other comprehensive income
Total comprehensive loss for the year
(b)
Guarantees entered into
2021
$
2020
$
4,694,419
486,854
5,181,273
2,288,720
2,288,720
2,892,553
1,849,943
620,909
2,470,852
1,656,463
1,656,463
814,389
24,218,101
899,582
(22,225,130)
2,892,553
21,074,431
888,837
(21,148,879)
814,389
(1,076,251)
-
(1,076,251)
(1,125,755)
-
(1,125,755)
RBR Group Limited has not entered into a deed of cross guarantee with its wholly-owned Australian subsidiary.
(c)
Contingent liabilities
RBR Group Limited had no contingent liabilities at 30 June 2021 (2020: Nil).
(d)
Capital commitments
RBR Group Limited’s capital commitments are disclosed in Note 21.
44
DIRECTORS’ DECLARATION
In the opinion of the Directors of RBR Group Limited (“the Consolidated Entity”):
(a)
the financial statements and notes, set out on pages 22 to 44, are in accordance with the Corporations Act 2001,
including:
(i)
(ii)
complying with Accounting Standards in Australia and the Corporations Regulations 2001 and other
mandatory professional reporting requirements; and
giving a true and fair view of the financial position of the Consolidated Entity as at 30 June 2021 and of its
performance, as represented by the results of its operations, for the financial year ended on that date.
(b)
there are reasonable grounds to believe that RBR Group Limited will be able to pay its debts as and when they
become due and payable.
The Directors have been given the declarations required by section 295A of the Corporations Act 2001 from the Managing
Director and the Company Secretary for the financial year ended 30 June 2021.
This declaration is made in accordance with a resolution of the Directors.
Signed at Perth this 28th day of September 2021.
Ian Macpherson
Executive Chairman
45
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(cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3)
(cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:90)(cid:75)(cid:76)(cid:79)(cid:72)(cid:3)
(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3)
(cid:37)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3)(cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(refer notes 1(c), 15 and 27)(cid:3)
(cid:3)
(cid:39)(cid:88)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:92)(cid:72)(cid:68)(cid:85)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3) (cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:68)(cid:3) (cid:24)(cid:19)(cid:8)(cid:3)
(cid:76)(cid:81)(cid:87)(cid:72)(cid:85)(cid:72)(cid:86)(cid:87)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:3) (cid:85)(cid:72)(cid:71)(cid:72)(cid:83)(cid:79)(cid:82)(cid:92)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:80)(cid:68)(cid:81)(cid:88)(cid:73)(cid:68)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3)
(cid:68)(cid:81)(cid:71)(cid:3)(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:82)(cid:85)(cid:15)(cid:3)(cid:51)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:82)(cid:86)(cid:3)(cid:39)(cid:76)(cid:81)(cid:68)(cid:80)(cid:76)(cid:70)(cid:82)(cid:86)(cid:15)(cid:3)(cid:47)(cid:71)(cid:68)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:68)(cid:3)
(cid:54)(cid:88)(cid:69)(cid:86)(cid:70)(cid:85)(cid:76)(cid:83)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:71)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:21)(cid:21)(cid:3)(cid:45)(cid:68)(cid:81)(cid:88)(cid:68)(cid:85)(cid:92)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3)
(cid:3)
(cid:51)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:82)(cid:86)(cid:3) (cid:39)(cid:76)(cid:81)(cid:68)(cid:80)(cid:76)(cid:70)(cid:82)(cid:86)(cid:15)(cid:3) (cid:47)(cid:71)(cid:68)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3)
(cid:71)(cid:72)(cid:89)(cid:72)(cid:79)(cid:82)(cid:83)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:3) (cid:68)(cid:3) (cid:25)(cid:25)(cid:27)(cid:3) (cid:69)(cid:72)(cid:71)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:87)(cid:82)(cid:3)
(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3) (cid:90)(cid:82)(cid:85)(cid:78)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:47)(cid:49)(cid:42)(cid:3) (cid:83)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:3)
(cid:79)(cid:82)(cid:70)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)(cid:70)(cid:79)(cid:82)(cid:86)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:51)(cid:68)(cid:79)(cid:80)(cid:68)(cid:3)(cid:76)(cid:81)(cid:3)(cid:48)(cid:82)(cid:93)(cid:68)(cid:80)(cid:69)(cid:76)(cid:84)(cid:88)(cid:72)(cid:17)(cid:3)
(cid:3)
(cid:56)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)
(cid:87)(cid:82)(cid:3)
(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:72)(cid:3)(cid:88)(cid:83)(cid:3)(cid:87)(cid:82)(cid:3)(cid:7)(cid:21)(cid:17)(cid:26)(cid:48)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)
(cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)
(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3)
(cid:70)(cid:68)(cid:80)(cid:83)(cid:3)
(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)
(cid:3)
(cid:55)(cid:75)(cid:72)(cid:3) (cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:82)(cid:68)(cid:81)(cid:3) (cid:82)(cid:90)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:82)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)
(cid:86)(cid:75)(cid:68)(cid:85)(cid:72)(cid:75)(cid:82)(cid:79)(cid:71)(cid:72)(cid:85)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3) (cid:51)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:82)(cid:86)(cid:3) (cid:39)(cid:76)(cid:81)(cid:68)(cid:80)(cid:76)(cid:70)(cid:82)(cid:86)(cid:3) (cid:68)(cid:87)(cid:3) (cid:7)(cid:21)(cid:17)(cid:20)(cid:48)(cid:3)
(cid:85)(cid:72)(cid:83)(cid:85)(cid:72)(cid:86)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:182)(cid:86)(cid:3) (cid:82)(cid:88)(cid:87)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3) (cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:76)(cid:69)(cid:88)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:36)(cid:74)(cid:85)(cid:72)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:17)(cid:3)
(cid:3)
(cid:3)
(cid:53)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(refer notes 1(g), 2 and 6)(cid:3)
(cid:3)
(cid:55)(cid:75)(cid:72)(cid:3) (cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:74)(cid:72)(cid:81)(cid:72)(cid:85)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)
(cid:82)(cid:83)(cid:72)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:73)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:87)(cid:3)
(cid:87)(cid:75)(cid:72)(cid:3)
(cid:58)(cid:72)(cid:81)(cid:87)(cid:90)(cid:82)(cid:85)(cid:87)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:17)(cid:3)
(cid:3)
(cid:55)(cid:75)(cid:72)(cid:3) (cid:73)(cid:76)(cid:85)(cid:86)(cid:87)(cid:3) (cid:86)(cid:87)(cid:68)(cid:74)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:68)(cid:89)(cid:68)(cid:76)(cid:79)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)
(cid:82)(cid:70)(cid:70)(cid:88)(cid:83)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:73)(cid:85)(cid:82)(cid:80)(cid:3)(cid:20)(cid:27)(cid:3)(cid:45)(cid:68)(cid:81)(cid:88)(cid:68)(cid:85)(cid:92)(cid:3)(cid:21)(cid:19)(cid:21)(cid:20)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:68)(cid:80)(cid:83)(cid:3)
(cid:70)(cid:82)(cid:81)(cid:87)(cid:76)(cid:81)(cid:88)(cid:72)(cid:71)(cid:3) (cid:87)(cid:82)(cid:3) (cid:72)(cid:91)(cid:83)(cid:68)(cid:81)(cid:71)(cid:3) (cid:73)(cid:85)(cid:82)(cid:80)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3) (cid:26)(cid:19)(cid:3) (cid:69)(cid:72)(cid:71)(cid:86)(cid:3) (cid:87)(cid:82)(cid:3)
(cid:76)(cid:87)(cid:86)(cid:3) (cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:81)(cid:87)(cid:3) (cid:70)(cid:68)(cid:83)(cid:68)(cid:70)(cid:76)(cid:87)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:22)(cid:23)(cid:19)(cid:3) (cid:69)(cid:72)(cid:71)(cid:86)(cid:3) (cid:82)(cid:81)(cid:3) (cid:20)(cid:28)(cid:3) (cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3)
(cid:21)(cid:19)(cid:21)(cid:20)(cid:17)(cid:3)
(cid:3)
(cid:55)(cid:75)(cid:72)(cid:3) (cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:85)(cid:72)(cid:80)(cid:76)(cid:87)(cid:87)(cid:72)(cid:71)(cid:3) (cid:54)(cid:72)(cid:85)(cid:89)(cid:76)(cid:70)(cid:72)(cid:3) (cid:36)(cid:70)(cid:70)(cid:72)(cid:83)(cid:87)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)
(cid:51)(cid:68)(cid:83)(cid:72)(cid:85)(cid:86)(cid:3) (cid:11)(cid:179)(cid:54)(cid:36)(cid:51)(cid:86)(cid:180)(cid:12)(cid:3) (cid:87)(cid:82)(cid:87)(cid:68)(cid:79)(cid:79)(cid:76)(cid:81)(cid:74)(cid:3) (cid:56)(cid:54)(cid:7)(cid:20)(cid:17)(cid:27)(cid:48)(cid:3) (cid:90)(cid:75)(cid:76)(cid:70)(cid:75)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3)
(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:68)(cid:86)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:17)(cid:3)
(cid:3)
(cid:43)(cid:82)(cid:90)(cid:72)(cid:89)(cid:72)(cid:85)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:88)(cid:86)(cid:87)(cid:82)(cid:80)(cid:72)(cid:85)(cid:3) (cid:76)(cid:86)(cid:3) (cid:92)(cid:72)(cid:87)(cid:3) (cid:87)(cid:82)(cid:3) (cid:86)(cid:72)(cid:87)(cid:87)(cid:79)(cid:72)(cid:3) (cid:68)(cid:81)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3)
(cid:87)(cid:75)(cid:72)(cid:86)(cid:72)(cid:3) (cid:54)(cid:36)(cid:51)(cid:86)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:68)(cid:83)(cid:83)(cid:79)(cid:76)(cid:72)(cid:71)(cid:3) (cid:73)(cid:82)(cid:85)(cid:3)
(cid:68)(cid:85)(cid:69)(cid:76)(cid:87)(cid:85)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:87)(cid:72)(cid:85)(cid:80)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:87)(cid:85)(cid:68)(cid:70)(cid:87)(cid:17)(cid:3)
(cid:3)
(cid:56)(cid:81)(cid:87)(cid:76)(cid:79)(cid:3) (cid:87)(cid:75)(cid:76)(cid:86)(cid:3) (cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:70)(cid:82)(cid:80)(cid:83)(cid:79)(cid:72)(cid:87)(cid:72)(cid:71)(cid:15)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)
(cid:69)(cid:68)(cid:79)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:76)(cid:80)(cid:83)(cid:68)(cid:76)(cid:85)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3)
(cid:73)(cid:88)(cid:79)(cid:79)(cid:17)(cid:3)
(cid:3)
(cid:51)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)
(refer notes 1(j) and 8)(cid:3)
(cid:3)
(cid:38)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:82)(cid:73)(cid:3)(cid:7)(cid:21)(cid:17)(cid:21)(cid:48)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(cid:87)(cid:82)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:86)(cid:3) (cid:68)(cid:86)(cid:86)(cid:82)(cid:70)(cid:76)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(cid:70)(cid:68)(cid:80)(cid:83)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:72)(cid:71)(cid:3)(cid:69)(cid:92)(cid:3)(cid:51)(cid:85)(cid:82)(cid:77)(cid:72)(cid:70)(cid:87)(cid:82)(cid:86)(cid:3)(cid:39)(cid:76)(cid:81)(cid:68)(cid:80)(cid:76)(cid:70)(cid:82)(cid:86)(cid:3)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)
(cid:58)(cid:72)(cid:81)(cid:87)(cid:90)(cid:82)(cid:85)(cid:87)(cid:75)(cid:3)(cid:73)(cid:68)(cid:70)(cid:76)(cid:79)(cid:76)(cid:87)(cid:92)(cid:3)(cid:81)(cid:72)(cid:68)(cid:85)(cid:3)(cid:51)(cid:72)(cid:80)(cid:69)(cid:68)(cid:17)(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:50)(cid:88)(cid:85)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:30)(cid:3)
(cid:3)
(cid:121)(cid:3) (cid:82)(cid:69)(cid:87)(cid:68)(cid:76)(cid:81)(cid:76)(cid:81)(cid:74)(cid:3)
(cid:88)(cid:81)(cid:71)(cid:72)(cid:85)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:76)(cid:81)(cid:74)(cid:3)
(cid:87)(cid:75)(cid:72)(cid:3)
(cid:87)(cid:75)(cid:72)(cid:3)
(cid:68)(cid:81)(cid:3)
(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:90)(cid:75)(cid:72)(cid:87)(cid:75)(cid:72)(cid:85)(cid:3)
(cid:87)(cid:85)(cid:68)(cid:81)(cid:86)(cid:68)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:76)(cid:87)(cid:88)(cid:87)(cid:72)(cid:71)(cid:3) (cid:68)(cid:3) (cid:69)(cid:88)(cid:86)(cid:76)(cid:81)(cid:72)(cid:86)(cid:86)(cid:3) (cid:70)(cid:82)(cid:80)(cid:69)(cid:76)(cid:81)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:82)(cid:85)(cid:3) (cid:68)(cid:81)(cid:3)
(cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3)(cid:68)(cid:70)(cid:84)(cid:88)(cid:76)(cid:86)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:30)(cid:3)
(cid:3)
(cid:82)(cid:73)(cid:3)
(cid:80)(cid:68)(cid:81)(cid:68)(cid:74)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:182)(cid:86)(cid:3)
(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)
(cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:36)(cid:88)(cid:86)(cid:87)(cid:85)(cid:68)(cid:79)(cid:76)(cid:68)(cid:81)(cid:3)
(cid:121)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3)
(cid:87)(cid:85)(cid:72)(cid:68)(cid:87)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)
(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)
(cid:3)
(cid:121)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:70)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)
(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:50)(cid:88)(cid:85)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:30)(cid:3)
(cid:3)
(cid:121)(cid:3) (cid:70)(cid:82)(cid:81)(cid:86)(cid:76)(cid:71)(cid:72)(cid:85)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:80)(cid:72)(cid:68)(cid:86)(cid:88)(cid:85)(cid:72)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:3)
(cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3) (cid:76)(cid:81)(cid:3) (cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:87)(cid:82)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3)
(cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3) (cid:68)(cid:70)(cid:87)(cid:76)(cid:89)(cid:76)(cid:87)(cid:92)(cid:3) (cid:76)(cid:81)(cid:3) (cid:68)(cid:70)(cid:70)(cid:82)(cid:85)(cid:71)(cid:68)(cid:81)(cid:70)(cid:72)(cid:3)
(cid:90)(cid:76)(cid:87)(cid:75)(cid:3)(cid:36)(cid:88)(cid:86)(cid:87)(cid:85)(cid:68)(cid:79)(cid:76)(cid:68)(cid:81)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:88)(cid:81)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3)(cid:86)(cid:87)(cid:68)(cid:81)(cid:71)(cid:68)(cid:85)(cid:71)(cid:86)(cid:30)(cid:3)
(cid:3)
(cid:121)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:79)(cid:72)(cid:89)(cid:72)(cid:79)(cid:3) (cid:82)(cid:73)(cid:3) (cid:76)(cid:80)(cid:83)(cid:68)(cid:76)(cid:85)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:85)(cid:72)(cid:70)(cid:82)(cid:74)(cid:81)(cid:76)(cid:86)(cid:72)(cid:71)(cid:3)
(cid:76)(cid:81)(cid:3)(cid:85)(cid:72)(cid:79)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:87)(cid:82)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:85)(cid:72)(cid:89)(cid:72)(cid:81)(cid:88)(cid:72)(cid:3)(cid:85)(cid:72)(cid:70)(cid:72)(cid:76)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:30)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)
(cid:3)
(cid:121)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:71)(cid:72)(cid:84)(cid:88)(cid:68)(cid:70)(cid:92)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:71)(cid:76)(cid:86)(cid:70)(cid:79)(cid:82)(cid:86)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)
(cid:80)(cid:68)(cid:71)(cid:72)(cid:3)(cid:69)(cid:92)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:73)(cid:76)(cid:81)(cid:68)(cid:81)(cid:70)(cid:76)(cid:68)(cid:79)(cid:3)(cid:85)(cid:72)(cid:83)(cid:82)(cid:85)(cid:87)(cid:17)(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:50)(cid:88)(cid:85)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:83)(cid:85)(cid:82)(cid:70)(cid:72)(cid:71)(cid:88)(cid:85)(cid:72)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:79)(cid:88)(cid:71)(cid:72)(cid:71)(cid:30)(cid:3)
(cid:3)
(cid:121)(cid:3) (cid:89)(cid:72)(cid:85)(cid:76)(cid:73)(cid:92)(cid:76)(cid:81)(cid:74)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:86)(cid:87)(cid:86)(cid:3)(cid:76)(cid:81)(cid:70)(cid:88)(cid:85)(cid:85)(cid:72)(cid:71)(cid:3)(cid:76)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:82)(cid:81)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)
(cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:68)(cid:70)(cid:70)(cid:82)(cid:80)(cid:80)(cid:82)(cid:71)(cid:68)(cid:87)(cid:76)(cid:82)(cid:81)(cid:3)(cid:70)(cid:68)(cid:80)(cid:83)(cid:30)(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:3)
(cid:46)(cid:72)(cid:92)(cid:3)(cid:36)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:48)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)
(cid:43)(cid:82)(cid:90)(cid:3)(cid:82)(cid:88)(cid:85)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:68)(cid:71)(cid:71)(cid:85)(cid:72)(cid:86)(cid:86)(cid:72)(cid:71)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:78)(cid:72)(cid:92)(cid:3)(cid:68)(cid:88)(cid:71)(cid:76)(cid:87)(cid:3)(cid:80)(cid:68)(cid:87)(cid:87)(cid:72)(cid:85)(cid:3)
(cid:87)(cid:82)(cid:3)
(cid:76)(cid:81)(cid:3) (cid:80)(cid:76)(cid:81)(cid:82)(cid:85)(cid:3) (cid:71)(cid:68)(cid:80)(cid:68)(cid:74)(cid:72)(cid:3)
(cid:3)
(cid:51)(cid:85)(cid:82)(cid:83)(cid:72)(cid:85)(cid:87)(cid:92)(cid:15)(cid:3)(cid:83)(cid:79)(cid:68)(cid:81)(cid:87)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3)(cid:11)(cid:70)(cid:82)(cid:81)(cid:87)(cid:182)(cid:71)(cid:12)(cid:3)
(refer notes 1(j) and 8)(cid:3)
(cid:3)
(cid:44)(cid:81)(cid:3) (cid:79)(cid:68)(cid:87)(cid:72)(cid:3) (cid:48)(cid:68)(cid:85)(cid:70)(cid:75)(cid:3) (cid:21)(cid:19)(cid:21)(cid:20)(cid:3) (cid:68)(cid:81)(cid:3) (cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:78)(cid:3) (cid:69)(cid:92)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:74)(cid:72)(cid:81)(cid:87)(cid:86)(cid:3)
(cid:85)(cid:72)(cid:86)(cid:88)(cid:79)(cid:87)(cid:72)(cid:71)(cid:3)
(cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:3)
(cid:76)(cid:81)(cid:73)(cid:85)(cid:68)(cid:86)(cid:87)(cid:85)(cid:88)(cid:70)(cid:87)(cid:88)(cid:85)(cid:72)(cid:17)(cid:3)
(cid:3)
(cid:41)(cid:82)(cid:79)(cid:79)(cid:82)(cid:90)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:87)(cid:87)(cid:68)(cid:70)(cid:78)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:85)(cid:72)(cid:68)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3) (cid:72)(cid:89)(cid:68)(cid:70)(cid:88)(cid:68)(cid:87)(cid:72)(cid:71)(cid:3)
(cid:79)(cid:72)(cid:68)(cid:89)(cid:76)(cid:81)(cid:74)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:70)(cid:68)(cid:80)(cid:83)(cid:3) (cid:88)(cid:81)(cid:68)(cid:87)(cid:87)(cid:72)(cid:81)(cid:71)(cid:72)(cid:71)(cid:3) (cid:68)(cid:81)(cid:71)(cid:3) (cid:87)(cid:75)(cid:72)(cid:85)(cid:72)(cid:3) (cid:90)(cid:68)(cid:86)(cid:3)
(cid:72)(cid:91)(cid:87)(cid:72)(cid:81)(cid:86)(cid:76)(cid:89)(cid:72)(cid:3)
(cid:76)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3) (cid:82)(cid:73)(cid:3)
(cid:79)(cid:82)(cid:82)(cid:87)(cid:76)(cid:81)(cid:74)(cid:3) (cid:82)(cid:73)(cid:3) (cid:80)(cid:82)(cid:89)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)
(cid:72)(cid:84)(cid:88)(cid:76)(cid:83)(cid:80)(cid:72)(cid:81)(cid:87)(cid:15)(cid:3)(cid:73)(cid:88)(cid:85)(cid:81)(cid:76)(cid:87)(cid:88)(cid:85)(cid:72)(cid:3)(cid:68)(cid:81)(cid:71)(cid:3)(cid:73)(cid:76)(cid:91)(cid:87)(cid:88)(cid:85)(cid:72)(cid:86)(cid:17)(cid:3)
(cid:3)
(cid:49)(cid:82)(cid:3) (cid:76)(cid:80)(cid:83)(cid:68)(cid:76)(cid:85)(cid:80)(cid:72)(cid:81)(cid:87)(cid:3) (cid:82)(cid:73)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:68)(cid:86)(cid:86)(cid:72)(cid:87)(cid:3) (cid:89)(cid:68)(cid:79)(cid:88)(cid:72)(cid:86)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3)
(cid:85)(cid:72)(cid:70)(cid:82)(cid:85)(cid:71)(cid:72)(cid:71)(cid:3)(cid:82)(cid:81)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:69)(cid:68)(cid:86)(cid:76)(cid:86)(cid:3)(cid:87)(cid:75)(cid:68)(cid:87)(cid:3)(cid:87)(cid:75)(cid:72)(cid:86)(cid:72)(cid:3)(cid:76)(cid:87)(cid:72)(cid:80)(cid:86)(cid:3)(cid:68)(cid:85)(cid:72)(cid:3)(cid:90)(cid:76)(cid:87)(cid:75)(cid:76)(cid:81)(cid:3)
(cid:87)(cid:75)(cid:72)(cid:3) (cid:86)(cid:70)(cid:82)(cid:83)(cid:72)(cid:3) (cid:82)(cid:73)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:42)(cid:85)(cid:82)(cid:88)(cid:83)(cid:182)(cid:86)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:68)(cid:81)(cid:70)(cid:72)(cid:86)(cid:17)(cid:3) (cid:3) (cid:36)(cid:81)(cid:3) (cid:76)(cid:81)(cid:76)(cid:87)(cid:76)(cid:68)(cid:79)(cid:3)
(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:3) (cid:75)(cid:68)(cid:86)(cid:3) (cid:69)(cid:72)(cid:72)(cid:81)(cid:3) (cid:73)(cid:76)(cid:79)(cid:72)(cid:71)(cid:3) (cid:90)(cid:76)(cid:87)(cid:75)(cid:3) (cid:87)(cid:75)(cid:72)(cid:3) (cid:76)(cid:81)(cid:86)(cid:88)(cid:85)(cid:72)(cid:85)(cid:3) (cid:69)(cid:88)(cid:87)(cid:3)
(cid:68)(cid:86)(cid:86)(cid:72)(cid:86)(cid:86)(cid:82)(cid:85)(cid:182)(cid:86)(cid:3)(cid:75)(cid:68)(cid:89)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:3)(cid:92)(cid:72)(cid:87)(cid:3)(cid:69)(cid:72)(cid:72)(cid:81)(cid:3)(cid:68)(cid:69)(cid:79)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:68)(cid:70)(cid:70)(cid:72)(cid:86)(cid:86)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)
(cid:86)(cid:76)(cid:87)(cid:72)(cid:3)(cid:87)(cid:82)(cid:3)(cid:89)(cid:68)(cid:79)(cid:76)(cid:71)(cid:68)(cid:87)(cid:72)(cid:3)(cid:87)(cid:75)(cid:72)(cid:3)(cid:70)(cid:79)(cid:68)(cid:76)(cid:80)(cid:17)(cid:3)
(cid:3)
(cid:38)(cid:82)(cid:81)(cid:89)(cid:72)(cid:85)(cid:87)(cid:76)(cid:69)(cid:79)(cid:72)(cid:3)(cid:81)(cid:82)(cid:87)(cid:72)(cid:86)(cid:3)(refer notes 1(p) and 16)
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ASX ADDITIONAL INFORMATION
Pursuant to the Listing Requirements of the Australian Stock Exchange Limited, the shareholder information set out below
was applicable as at 23 September 2021.
A. Voting Rights
In accordance with the Company’s Constitution, voting rights in respect of ordinary shares are on a show of hands whereby
each member present in person or by proxy shall have one vote and upon a poll each share shall have one vote.
B. Distribution of Equity Securities
Analysis of numbers of shareholders by size of holding:
Distribution
1 – 1000
1,001 – 5,000
5,001 – 10,000
10,001 – 100,000
100,001 – and over
Totals
The number of equity security holders holding less than a marketable parcel
(based on 0.005 cents price) of securities are:
C. Twenty Largest Shareholders
The names of the twenty largest holders of quoted shares are listed below:
Shareholder Name
Mr Athol Emerton
Mr Ashley R Brown
Ms Nicole Gallin & Mr Kyle Haynes (GH Super Fund A/C)
Fats Pty Ltd (Macib Super Fund A/C)
Mr Richard P Horsfall
Fats Pty Ltd (Macib Family A/C)
Social Investments Pty Ltd
Perth Capital Pty Ltd
Ironfury Pty Ltd (The David Dunn Family A/C)
Mr Jan A Grobbelaar
Ragged Holdings Pty Ltd (Jon Young Family Fund A/C)
Mr Richard A E Carcenac & Mrs Tania J Carcenac (Carcenac Super Fund A/C)
Mr Paul Graham-Clarke
Mr Hasit Shah & Mr Shamit Shah & Mr Amit Shah
Mr Richard A E Carcenac & Mrs Tania J Carcenac (Carcenac Family A/C)
Mr Anthony Violi
Mr Joseph M Vucetic & Ms Clara Gala (The JC Supernova S/F 2 A/C)
Mr Mohammed A Asem
HSBC Custody Nominees (Australia) Limited
Domran Investments Pty Ltd
Number of
Holders
113
61
37
393
550
1,154
552
Number of
Shares
20,296
138,061
278,308
21,397,306
1,260,146,115
1,281,980,086
16,633,971
Issued Ordinary Shares
Number of
Shares
104,188,158
52,000,000
50,000,000
40,508,743
39,327,270
37,976,192
25,000,000
22,857,143
21,165,934
20,825,000
20,142,859
19,589,780
18,553,157
15,858,000
15,810,000
14,250,000
13,000,000
12,563,615
11,660,969
11,500,000
566,776,820
Percentage of
Ordinary
Shares
8.13%
4.06%
3.90%
3.16%
3.07%
2.96%
1.95%
1.78%
1.65%
1.62%
1.57%
1.53%
1.45%
1.24%
1.23%
1.11%
1.01%
0.98%
0.91%
0.90%
44.21%
51
ASX ADDITIONAL INFORMATION (Continued)
D. Substantial Shareholders
An extract of the Company’s Register of Substantial Shareholders (who holds 5% or more of the issued capital) is set out
below:
Shareholder Name
Athol Emerton and Associated Entities
Kyle Haynes
Ian Macpherson and Associated Entities
E. Unquoted Securities
Shareholder Name
Options
Options exercisable at the 20-day VWAP of RBR Shares on or before 8
September 2022
Issued Ordinary Shares
Number of
Shares
110,663,157
87,500,000
81,014,286
Percentage of
Ordinary Shares
8.63%
6.83%
6.32%
Number of
Holders
Number of
Securities
15
18,090,260
Shareholder Name
Mr Richard P Horsfall 1
Note (1): Greater than 20% options exercisable at the 20-day VWAP of RBR Shares on or before 8 September 2022
4,040,260
22.33%
Number of
Options
Percentage of
Ordinary
Shares
52
THIS PAGE HAS BEEN LEFT BLANK INTENTIONALLY
Level 2, 33 Colin Street, West Perth, Western Australia, 6005
Po Box 534, West Perth, Western Australia, 6872
Telephone: +61 8 9214 7500
Email: info@rbrgroup.com.au
www.rbrgroup.com.au