Notes to the Financial Statements Note 22: Subsequent Events Other than disclosed elsewhere in these statements and above, there are no matters or circumstances which have arisen since the end of the financial year which have significantly affected or may significantly affect the operations of the Group, results of those operations or the state of affairs of the Group in subsequent financial years. Note 23: Amendments to Accounting Standards and Interpretations a. Amendments to accounting standards and interpretations adopted by the Group The Group has adopted the following amendment to the accounting standards. This change did not have a material impact on the Group’s accounting policies nor did it require any restatement. • AASB 2023-5 Amendments to Australian Accounting Standards – Lack of Exchangeability b. Amendments to accounting standards and interpretations not yet effective for the Group A number of other accounting standards and interpretations have been issued and will be applicable in future periods. While these remain subject to ongoing assessment, no significant impacts have been identified to date. These standards have not been applied in the preparation of these Financial Statements. Applicable to the Group for the year ending 30 June 2027: • AASB 2024-2 Amendments to Australian Accounting Standards – Classification and Measurement of Financial Instruments • AASB 2024-3 Amendments to Australian Accounting Standards – Annual Improvements Volume 11 – Amendments to AASB 1 First-time Adoption of Australian Accounting Standards, AASB 7 Financial Instruments: Disclosures, AASB 9 Financial Instruments, AASB 10 Consolidated Financial Statements and AASB 107 Statement of Cashflows. • AASB 2025-1 Amendments to Australian Accounting Standards – Contracts Referencing Nature-Dependent Electricity Applicable to the Group for the year ending 30 June 2028 or after: • AASB 18 Presentation and Disclosure in Financial Statements – AASB 18 replaces AASB 101 Presentation of Financial Statements and introduces enhanced presentation and disclosure requirements to improve the consistency and transparency of financial statements, including new profit or loss categories, disclosures for management-defined performance measures, and improved guidance on aggregation and disaggregation. The standard is expected to affect the presentation of the Group’s financial statements, and CSL is assessing its impact. • AASB 2014-10, AASB 2015-10, AASB 2017-5 and AASB 2021-7 Amendments to Australian Accounting Standards – Amendments to AASB 10 Consolidated Financial Statements and AASB 128 Investments in Associates and Joint Ventures and Editorial Corrections 132 132 Financial Report
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