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## Notes to the financial statements (cont’d) 

For the year ended 30 June 2012 

## 24 Other liabilities 

<img src='content_image/260794.jpg'>

## 25 Share capital 

<img src='content_image/260795.jpg'>

The Company does not have authorised capital or par value in respect of its issued shares. All issued shares are fully paid. 

The holders of ordinary shares are entitled to receive dividends as declared from time to time, and are entitled to one vote per share at meetings of the Company. All shares rank equally with regard to the Company’s residual assets. 

<img src='content_image/260796.jpg'>

## Treasury shares 

<img src='content_image/260797.jpg'>

## Treasury shares 

Treasury shares are shares bought or transferred to the IOOF Executive Performance Share Plan Trust in respect of the employee share scheme. The Executive Performance Share Trust is controlled by the Group and is therefore consolidated. 

