FINANCIAL REPORT NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS for the year ended 30 June 2025 126 WESTGOLD RESOURCES LIMITED 37. ACCOUNTING STANDARDS New and amended standards and interpretations The Group has adopted all Accounting Standards and Interpretations effective from 1 July 2024. The accounting policies adopted are consistent with those of the previous financial year. Several new and amended Accounting Standards and Interpretations applied for the first time from 1 July 2024 but did not have a material impact on the consolidated financial statements of the Group and, hence, have not been disclosed. The standards and interpretations that have been issued or amended but not yet effective have not been early adopted by the Group for the annual reporting period ended 30 June 2025. The following Accounting Standards issued but not yet effective, are currently being assessed by Management. – AASB 18 Presentation and Disclosure in Financial Statements (Effective for annual reporting periods beginning on or after 1 January 2027) – IFRIC Agenda decisions in July 2025 – Disclosing revenue and expenses for reportable segments The following Accounting Standards issued but not yet effective, have been assessed with no significant impact to the Group. – Classification and Measurement of Financial Instruments - Amendments to AASB 9 and AASB 7 (Effective for annual reporting periods beginning on or after 1 January 2026) 38. SUBSEQUENT EVENTS Dividends Subsequent to the year ended 30 June 2025, the Board has resolved to pay a final unfranked dividend of 3 cents per share. The Board is pleased with Westgold’s financial position and in-line with the current dividend policy the final unfranked dividend to be paid on 10 October 2025 is approximately $28.3 million.
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