Note 17: Detailed Information - Shareholder Returns Consolidated Entity 2024 2023 US$m US$m Retained earnings Opening balance 14,621 13,504 Net profit for the year 2,642 2,194 Dividends paid to CSL Limited shareholders (1,192) (1,085) Transfer of gain on pre-acquisition shares in CSL Vifor to retained earnings — 7 Actuarial (loss)/gain on defined benefit plans (72) 2 Deferred tax effect on actuarial gains and losses on defined benefit plans 13 (1) Closing balance 16,012 14,621 Note 18: Auditor Remuneration The Group's auditor changed from Ernst & Young (EY) to Deloitte Touche Tohmatsu (Deloitte) subsequent to regulatory and shareholder approvals received and effective for the year ended 30 June 2024. As such, the following fees were paid or were payable for services provided by each respective year's Group auditor (including its related member firms) of CSL (2024: Deloitte and 2023: EY). Auditor remuneration for the year ended 30 June 2023 paid or payable to EY included non-recurring audit and non-audit services in connection with the acquisition of CSL Vifor. 2024 2023 AUDIT SERVICES – Group Auditor's Remuneration (Australia) US$ US$ Fees for auditing the statutory financial report of the parent covering the group and auditing the statutory financial reports of any controlled entities 1,922,825 2,872,343 Fees for comfort (assurance) procedures over the 144a senior unsecured notes issuance 98,427 — 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 176,578 174,810 – Agreed-upon procedures and other audit engagements 85,025 101,653 Fees for other services: – Training — 60,000 – Remuneration advisory — 373,823 Total fees to Group Auditor's Remuneration (Australia) 2,282,855 3,582,629 AUDIT SERVICES – Group Auditor's Remuneration - 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 4,231,515 4,752,475 Fees for assurance services that are required by legislation to be provided by the auditor 60,790 12,254 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 84,321 107,103 Fees for other services 66,934 591,635 Total fees to overseas member firms of the Group Auditors 4,443,560 5,463,467 Total audit and other assurance services 6,659,481 8,020,638 Total non-audit services 66,934 1,025,458 Total auditor’s remuneration 6,726,415 9,046,096 141
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