CSL Ltd Annual Report 2020

CSL Limited Annual Report 2020 134 Notes to the Financial Statements Note 19: Detailed Information – Shareholder Returns Note Consolidated Entity 2020 $m 2019 $m Retained earnings Opening balance at 1 July 9,612.3 8,490.2 Net profit for the year 2,102.5 1,918.7 Opening Balance Sheet adj. for accounting pronouncement adoptions (65.0) 74.0 Dividends (883.1) (806.8) Actuarial gain on defined benefit plans (27.1) (76.8) Deferred tax on actuarial gain on defined benefit plans 12.7 13.0 Closing balance at 30 June 10,752.3 9,612.3 Performance Options Plan Options exercised under Performance Option plans as follows 299,078 issued at A$89.52 (2019: 8,530 issued at A$29.34; 198,218 issued at A$73.93) 18.0 10.8 18.0 10.8 Global Employee Share Plan (GESP) 104,722 issued at A$162.76 in September/October 2019 (2019: 97,889 issued at A$138.00 on 24 September 2018) 11.6 9.7 94,101 issued at A$201.07 on 10 March 2020 (2019: 97,901 issued at A$160.69 on March/April 2019) 12.4 11.1 42.0 20.8 Note 20: Auditor Remuneration During the year, the following fees were paid or were payable for services provided by CSL’s auditor and by the auditor’s related practices: AUDIT SERVICES – Ernst & Young Australia 2020 US$ 2019 US$ Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 1,851,091 1,374,356 Fees for other assurance and agreed-upon-procedures services under other legislation or contractual arrangements here there is discretion as to whether the service is provided by the auditor or another firm – Sustainability assurance 110,982 64,778 – Agreed upon procedures and other audit engagements 9,749 30,544 Fees for other services Due diligence 375,384 – Remuneration advisory 232,728 186,845 Tax compliance 22,288 – Total fees to Ernst & Young (Australia) 2,602,222 1,656,523 AUDIT SERVICES – Ernst & Young Overseas Member Firms Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 3,649,937 3,469,810 Fees for assurance services that are required by legislation to be provided by the auditor 38,540 13,459 Fees for other assurance and agreed-upon-procedures services under other legislation or contractual arrangements here there is discretion as to whether the service is provided by the auditor or another firm – Agreed upon procedures and other audit engagements 110,806 28,226 Fees for other services 28,463 31,283 Total fees to overseas member firms of Ernst & Young (Australia) 3,827,746 3,542,778 Total audit services 5,771,105 4,981,174 Total non-audit services 658,863 218,128 Total auditor’s remuneration 6,429,968 5,199,301