McConnell Dowell 2023 Annual Review

79 2023 2022 All figures are in A$000's As at balance date, the Group had the following exposure to foreign currency: Financial assets Cash and cash equivalents 71,805 65,629 Trade and other receivables 126,618 135,540 Total financial assets 198,423 201,169 Financial liabilities Trade and other payables 127,782 123,573 Total financial liabilities 127,782 123,573 Total net exposure 70,641 77,596 The net exposure to foreign currency consists of: Chinese Yuan 21 124 Euro 740 11,805 Indonesian Rupiah 4,031 7,969 New Zealand Dollars (8,083) 4,894 Papua New Guinea Kina 223 258 South African Rand (35) 42 Singapore Dollars 33,907 11,857 Thai Baht 367 494 United Arab Emirates Dirham 4,909 4,724 United Kingdom Pounds 750 383 US Dollars 33,885 17,176 Other Currencies (74) 17,870 Total net exposure 70,641 77,596 The following sensitivity analysis is based on the foreign currency risk exposure in existence at the balance date, with all other variables remaining constant: At balance date, had the Australian Dollar moved, as illustrated in the table below, with all other variables held constant, post tax profit and equity would have been affected as follows: Post tax profit higher / (lower) Equity higher / (lower) All figures are in A$000's 2023 2022 2023 2022 Consolidated 10% increase in AUD rates with all other variables held constant (4,945) (5,432) (4,945) (5,432) 10% decrease in AUD rates with all other variables held constant 4,945 5,432 4,945 5,432 A sensitivity of 10% has been selected as this is considered reasonable given the current level of exchange rates and the volatility observed both on a 5 year historical basis and market expectations for potential future movement. 20. Financial risk management objectives and policies (continued) Consolidated

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