No, it is due only to change in FX rates CHF/AUD and LVT SP between 31/12/21 and 30/6/2022. The amount of cash (CHF) and shares owed were fixed on 31/12/21 and they are only recording the AUD value of the cash and shares at 30/6/2022.
LVT Price at posting:
6.0¢ Sentiment: None Disclosure: Held