Note 15. Non-controlling interests 2023 $ 2022 $ Interest In: Share capital 935,783 935,783 Foreign currency translation reserve – – Recognition on acquisition/disposal 4,420 4,420 Retained earnings (66,535) (69,419) 873,668 870,784 Note 16. Cash Flow Information Reconciliation of net loss after tax to net cash outflow from operating activities: 2023 $ 2022 $ Operating profit/(loss) after income tax (1,880,048) (2,870,279) Non-cash flows in profit/(loss) Depreciation 76,064 68,820 Net fair value (gain) / loss on financial assets at fair value through profit or loss (487,967) 359,378 Gain on sale of shares – 4,606,706 (Gain)/Loss on sale of assets – (88,943) Share based payments - performance rights/options 359,359 938,806 Changes in operating assets and liabilities Decrease/(increase) in trade & other receivables 146,837 (90,048) (Decrease)/increase in trade & other payables 8,405 25,909 (Decrease)/increase in provisions 23,993 78,122 (1,753,358) 3,028,470 Non-cash financing and investing activities: Non-cash investing and financing activities are disclosed in Note 8 relating to shares received as consideration on sale of subsidiaries in prior years. Cash and non-cash movements in liabilities arising from financing activities 2023 $ 2022 $ Opening Balance 72,482 108,382 Non-cash: Additions – – Cash: Lease payments (39,901) (35,900) Closing Balance 32,581 72,482 51 Sunstone Metals Limited Annual Report 2023
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