Next: Statement of Cash Flows

Statement of Financial Position

As at 31 December 2016

Note

2016
$000

2015
$000

Current assets

Cash and cash equivalents

30,804

40,293

Funds held on behalf of third parties

11

70,847

61,786

Receivables and prepayments

16

15,923

11,569

Total current assets

117,574

113,648

Non-current assets

Non-current receivables

16

-

1,827

Property, plant & equipment

17

3,259

3,507

Goodwill

3

35,764

35,764

Other intangible assets

2

37,367

39,001

Total non-current assets

76,390

80,099

Total assets

193,964

193,747

Current liabilities

Funds held on behalf of third parties

11

70,847

61,786

Trade payables

18

5,632

5,882

Other liabilities

19

13,803

13,588

Current tax liability

13

591

2,113

Total current liabilities

90,873

83,369

Non-current liabilities

Non-current other liabilities

19

9,093

8,272

Term loan

20

20,000

20,000

Deferred tax liability

13

4,323

5,938

Total non-current liabilities

33,416

34,210

Total liabilities

124,289

117,579

Net assets

69,675

76,168

Equity

Share capital

47,556

47,228

Retained earnings

21,941

28,767

Translation reserve

178

173

Total equity attributable to shareholders

69,675

76,168

Net tangible assets per share (cents per share)

-1.28

0.53

The accompanying notes form an integral part of these financial statements

Included within the cash and cash equivalent balance at 31 December 2016 is $20.0 million (31 December 2015: $20.0 million) that is held for risk capital requirements by the Clearing House and is not available for general cash management use by the Group.