Ann: Appendix 5B Clarification, page-5

Hi Perdy

Not sure that I’m wrong here…

You have to read it consecutively and in the cumulative.

An answer must be provided for section,

8.7, AND

IF that answer is negative, a numerical figure is included AND if that figure is less than 2 quarters, you have to include additional information.

IF the answer is positive you answer section 8.7 as N/A. (And obviously, you do not need to provide the additional information).

See for example KAU

5B dated 23 October 2023 - https://hotcopper.com.au/documentembed?id=uOMxKKzFkiWRTLKhOROKAxjvTDYL4gm5zBn0v%2Fx46rFiGug%3D

5B dated 23 January 2024 - https://hotcopper.com.au/documentembed?id=uOMxKKzFkiWRTLKhOROKAxjvTDYL4ge8zBLyv%2Fx46rFiGug%3D

In the first one, KAU was cash flow positive for the quarter and also included N/A at section 8.7.

In the second one, KAU was NOT cash flow positive, and so it included a figure for section 8.7.

See for another example AWJ

5B dated 31 January 2024 - https://hotcopper.com.au/documentembed?id=uOMxKKzFkiWRTLKhOROKAxjvTDYL4ge9wRPyv%2FZu9bFiGug%3D

Agin, in this quarter AWJ was cash flow positive for the quarter and also included N/A at section 8.7.

5B dated 31 October 2023 - https://hotcopper.com.au/documentembed?id=uOMxKKzFkiWRTLKhOROKAxjvTDYL4gm7zhTwv%2FZu9bFiGug%3D

Here, when AWJ was NOT cash flow positive, it included a numerical figure for section 8.7. AND because that figure was below 2, AWJ completed / provided additional information