CSL Ltd Annual Report 2021

Note 19: Detailed Information – Shareholder Returns Consolidated Entity 2021 US$m 2020 US$m Retained earnings Opening balance at 1 July 10,752.3 9,612.3 Net profit for the year 2,375.0 2,102.5 Opening balance sheet adjustment from AASB 16 adoption – (65.0) Dividends (958.0) (883.1) Actuarial gain/(loss) on defined benefit plans 100.6 (27.1) Deferred tax (expense)/benefit on actuarial gain/loss on defined benefit plans (17.2) 12.7 Closing balance at 30 June 12,252.7 10,752.3 Performance Options Plan Options exercised under Performance Option plans as follows: 308,186 issued at A$105.63 (2020: 299,078 issued at A$89.52) 24.4 18.0 Global Employee Share Plan (GESP) 86,619 issued at A$247.17 on 4 September 2020 (2020: 104,722 issued at A$162.76 on September/October 2019) 15.6 11.6 93,341 issued at A$227.44 on 5 March 2021 (2020: 94,101 issued at A$201.07 on 10 March 2020) 16.4 12.4 56.4 42.0 Note 20: Auditor Remuneration During the year, the following fees were paid or were payable for services provided by CSL’s auditor and by the auditor’s related practices: AUDIT SERVICES – Ernst & Young Australia 2021 US$ 2020 US$ Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 1,956,994 1,841,091 Fees for other assurance and agreed-upon-procedures services under other legislation or contractual arrangements where there is discretion as to whether the service is provided by the auditor or another firm – Sustainability assurance 66,819 110,982 – Agreed upon procedures and other audit engagements 90,045 9,749 Fees for other services Subsidiaries directors' training 80,000 – Due diligence 211,449 375,384 Remuneration advisory 357,646 232,728 Tax compliance – 22,288 Total fees to Ernst & Young (Australia) 2,762,953 2,592,222 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 3,556,179 3,649,937 Fees for assurance services that are required by legislation to be provided by the auditor 13,845 13,322 Fees for other assurance and agreed-upon-procedures services under other legislation or contractual arrangements where there is discretion as to whether the service is provided by the auditor or another firm – Agreed upon procedures and other audit engagements 77,009 146,024 Fees for other services 35,224 34,463 Total fees to overseas member firms of Ernst & Young (Australia) 3,682,257 3,843,746 Total audit services 5,760,891 5,771,105 Total non-audit services 684,319 664,863 Total auditor’s remuneration 6,445,210 6,435,968 CSL Limited Annual Report 2020/21 143