Note 15. Non-controlling interests 2022 $ 2021 $ Interest In: Share capital 935,783 939,615 Foreign currency translation reserve – 331 Recognition on acquisition/disposal 4,420 – Retained earnings (69,419) (65,408) 870,784 874,538 Note 16. Cash Flow Information Reconciliation of net loss after tax to net cash outflow from operating activities: 2022 $ 2021 $ Operating profit/(loss) after income tax (2,870,279) 3,224,218 Non-cash flows in profit/(loss) Depreciation 68,820 66,922 (Reversal of impairment) / Impairment expense – (481,066) Net fair value (gain) / loss on financial assets at fair value through profit or loss 359,378 (5,250,640) Gain on sale of shares 4,606,706 (133,868) (Gain)/Loss on sale of assets (88,943) 1,439,166 Share of associates loss – (343,094) Share based payments - performance rights/options 938,806 162,799 Changes in operating assets and liabilities Decrease/(increase) in trade & other receivables (90,048) 30,916 (Decrease)/increase in trade & other payables 25,909 (113,471) (Decrease)/increase in provisions 78,122 85,824 3,028,470 (1,312,294) 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. Cash and non-cash movements in liabilities arising from financing activities 2022 $ 2021 $ Opening Balance 108,382 30,122 Non-cash: Additions – 108,382 Cash: Lease payments (35,900) (30,122) Closing Balance 72,482 108,382 49 Sunstone Metals Limited Annual Report 2022 SUNSTONE METALS LIMITED ANNUAL REPORT 2022
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