Half Yearly Report and Accounts
Released
Released
Announcement PDF
AUDITOR’S INDEPENDENCE DECLARATION
As lead auditor for the review of the consolidated financial report of Talisman Mining Limited for the
half-year ended 31 December 2023, I declare that to the best of my knowledge and belief, there
have been no contraventions of:
a)
the auditor independence requirements of the Corporations Act 2001 in relation to the review;
and
b)
any applicable code of professional conduct in relation to the review.
Perth, Western Australia
28 February 2024
M R Ohm
Partner
pg. 12
INDEPENDENT AUDITOR’S REVIEW REPORT
To the Members of Talisman Mining Limited
Report on the Condensed Half-Year Financial Report
Conclusion
We have reviewed the half-year financial report of Talisman Mining Limited (“the Company”) and its
controlled entities (“the Group”), which comprises the condensed consolidated statement of financial
position as at 31 December 2023, the condensed consolidated statement of profit or loss and other
comprehensive income, the condensed consolidated statement of changes in equity and the
condensed consolidated statement of cash flows for the half-year ended on that date, selected
explanatory notes, and the directors’ declaration, for the Group comprising the Company and the
entities it controlled at the half-year end or from time to time during the half-year.
Based on our review, which is not an audit, we have not become aware of any matter that makes us
believe that the accompanying half-year financial report of Talisman Mining Limited does not comply
with the Corporations Act 2001 including:
(a) giving a true and fair view of the Group’s financial position as at 31 December 2023 and of its
performance for the half-year ended on that date; and
(b) complying with Accounting Standard AASB 134 Interim Financial Reporting and the Corporations
Regulations 2001.
Basis for Conclusion
We conducted our review in accordance with ASRE 2410 Review of a Financial Report Performed by
the Independent Auditor of the Entity. Our responsibilities are further described in the Auditor’s
responsibilities for the review of the financial report section of our report. We are independent of the
company in accordance with the auditor independence requirements of the Corporations Act 2001 and
the ethical requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code
of Ethics for Professional Accountants (including Independence Standards) (the Code) that are relevant
to our audit of the annual financial report in Australia. We have also fulfilled our other ethical
responsibilities in accordance with the Code.
Responsibility of the Directors for the Financial Report
The directors of the Company are responsible for the preparation of the half-year financial report that
gives a true and fair view in accordance with Australian Accounting Standards and the Corporations
Act 2001 and for such internal control as the directors determine is necessary to enable the preparation
of the half-year financial report that gives a true and fair view and is free from material misstatement,
whether due to fraud or error.
pg. 28
Auditor’s Responsibility for the Review of the Financial Report
Our responsibility is to express a conclusion on the half-year financial report based on our review.
ASRE 2410 requires us to conclude whether we have become aware of any matter that makes us
believe that the half-year financial report is not in accordance with the Corporations Act 2001 including
giving a true and fair view of the Group’s financial position as at 31 December 2023 and its performance
for the half-year ended on that date and complying with Accounting Standard AASB 134 Interim
Financial Reporting and the Corporations Regulations 2001.
A review of a half-year financial report consists of making enquiries, primarily of persons responsible
for financial and accounting matters, and applying analytical and other review procedures. A review is
substantially less in scope than an audit conducted in accordance with Australian Auditing Standards
and consequently does not enable us to obtain assurance that we would become aware of all significant
matters that might be identified in an audit. Accordingly, we do not express an audit opinion.
Independence
In conducting our review, we have complied with the independence requirements of the Corporations
Act 2001.
HLB Mann Judd
Chartered Accountants
M R Ohm
Partner
Perth, Western Australia
28 February 2024
pg. 29
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