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              [html]<thead><tr><td>W.</td><td></td><td></td><td></td></tr></thead><tbody><tr><td>Employee benefits continued</td><td>to maturity and currency that match, as closely as possible, the estimated future cash outflows.</td><td>shares issued during the year and excluding treasury shares.</td><td>allocated on a reasonable basis. The operating segments are disclosed in Note 4.</td></tr><tr><td>( iii )</td><td>Cash bonuses</td><td>( i )</td><td>rn_Nau pr - nuntinn efonrlorrle</td></tr><tr><td>Cash bonuses are expensed in the statement of comprehensive income at reporting date.</td><td>Diluted earnings per share adjusts the figures used in the determination of basic earnings per</td><td>and interpretations</td><td>A liability is recognised for the amount expected to be paid if the Group has a present legal or constructive obligation to pay this amount as a result of past service provided by the Directors or employees and the obligation can be estimated</td></tr><tr><td>share to take into account : 3 the after income tax effect of interest and other financing costs associated with dilutive potential ordinary shares ; and</td><td>( i ) New and amended standards adopted by the Group</td><td>The Group did not adopt any new or revisied accounting standards, amendments or interpre tations from 1 July 2012 which had an effect on the financial position or performance of the</td><td>or</td></tr><tr><td>1ployees and the obligation cad reliably.</td><td>> the weighted average number of additional</td><td>( iv )</td><td>Retirement benefit obligations ributions to defined contribution superan plans are recognised as an expense in</td></tr><tr><td>all dilutive potential ordinary shares.</td><td>( ii ) New accounting standards and interpretations not yet adopted</td><td>the statement of comprehensive income as they become payable.</td><td>L. Compared to sensors</td></tr><tr><td>The Urbaq male not elected to early abopt any the sense that are that are toosaed but are not yet effective. Certain new accounting standards and interpertations have been published that are not mandatory for expertise and supporting peri</td><td>( v )</td><td>Share - based payment transactions</td><td>the consideration received by the Group. Incremental costs directly attributable to the issue of shares and share options are recognised as a deduction, net of tax from the proceeds.</td></tr><tr><td>The Group provides benefits to employees ( including Directors ) in the form of share - based payments, whereby employees render services in exchange for shares or rights over shares (“ lequity settled transactions ”).</td><td>aa. Goods and Services Tax ( GST )</td><td>The fair value of these equity settled transactions is recognised as an employee benefit experse with a corresponding increase in equity. The fair value is measured at grant date and recognised over the period during which the employees b</td><td>Revenues, expenses and assets are recognised net of the amount of associated GST, unlies the CST incurred is not recoverable from the taxation authority. In this case it is necognised as part of the cost of acquisition of the asset or as part</td></tr><tr><td>3 AASB 9 Frearcial Instruments ( effective for and antibiotics ) and antibiotics and antibiotics and antibiotics and antibiotics and antibiotics and antibiotics and antibiotics and antibiotics and antibiotics and antibiotics and the</td><td>The fair value at grant date is determined using a Black - Scholes option pricing model that talkes into account the exercise price, the term of the option, the share price at the grant date, the expected price volatility of the underlying sh</td><td>Receivables and payables are stated inclusive of the amount of GST receivable or payable. The net amount of GST recoverable from, or payable to, the taxation authority is included with other receivables or payables in the statement of fin</td><td>Upon the exercise of the equity settled reward, the related balance of the share - based payments reserve is transferred to share capital.</td></tr><tr><td>GST components of the cash flows arising from investing or financing activities which are recoverable from, or payable to the taxation authority, are presented as operating cash flows.</td><td>X.</td><td>Dividends</td><td>Commitments and contingencies are disclosed net of the amount of CST recoverable from, or payable to, the taxation authority.</td></tr><tr><td>Dividends are recognised as a liability in the period in which they are declared.</td><td>y.</td><td>Earnings per share</td><td>ob. Uperating segment reporting</td></tr><tr><td>(–</td><td>Basic eamings per share</td><td>Operating segments are reported in a manner consistent with the internal reporting provided</td><td>AASB 10 Consolidated Financial Statements ( effective for annual reporting periods</td></tr><tr><td>Bas div</td><td>0</td><td>the profit attributable to owners of the Company, excluding any costs of servicing equity other than ordinary shares ; and</td><td>allocating resources and assessing performance of the operating segments, has been identified as the Board of Directors.</td></tr><tr><td>></td><td>by the weighted average number of ordinary shares outstanding during the financial year, adjusted for bonus elements in ordinary</td><td>Segment results that are reported to the Board of Directors include items directly attributable to a segment as well as those that can be</td></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr><tr></tr></tbody>
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