Consolidated Statement of Changes in Equity For the Year Ended 30 June 2023 Equity attributable to shareholders of CSL Limited Contributed Equity US$m Other reserves US$m Retained earnings US$m Total shareholders’ equity US$m Non-controlling interests US$m Total equity US$m 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 2023 2022 As at the beginning of the year 483 (4,505) 590 633 13,504 12,253 14,577 8,381 – – 14,577 8,381 Profit for the year – – – – 2,194 2,255 2,194 2,255 50 – 2,244 2,255 Other comprehensive (losses)/income – – (73) (160) 1 35 (72) (125) – – (72) (125) Total comprehensive (losses)/income – – (73) (160) 2,195 2,290 2,122 2,130 50 – 2,172 2,130 Transactions with owners in their capacity as owners Share-based payments – – 138 117 – – 138 117 – – 138 117 Dividends – – – – (1,085) (1,039) (1,085) (1,039) (154) – (1,239) (1,039) Share issues 34 4,988 – – – – 34 4,988 – – 34 4,988 Acquisition of CSL Vifor (Note 2)1 – – (7) – 7 – – – 2,144 – 2,144 – As at the end of the year 517 483 648 590 14,621 13,504 15,786 14,577 2,040 – 17,826 14,577 1 P rior to acquisition close in August 2022, the Group commenced buying Vifor’s shares on-market. These shares were carried at fair value through OCI and the subsequent fair value gain was transferred to retained earnings on acquisition date. The consolidated statement of changes in equity should be read in conjunction with the accompanying notes. CSL Limited Annual Report 2022/23 114
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