Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 122

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 122
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  (c)      Amendments to IAS 7 and IFRS 7 clarify the characteristics of supplier finance arrangements and require                                         
           additional disclosure of such arrangements. The disclosure requirements in the amendments are intended to assist users of financial statements  
           in understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity risk.            
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F-11

2. MATERIAL ACCOUNTING POLICY INFORMATION
(CONT’ D)

Amendments to IFRS Accounting Standards that
are mandatorily effective for the current year (Cont’d)

The amendments had no impact on the financial
position or performance of the Group.

The adoption of the above amendments to IFRS Accounting Standards has
had no material financial impact on the consolidated financial statements. Other than above mentioned, the accounting policies adopted
in the preparation of the consolidated financial information were consistent with those used in the consolidated financial statements
for the year ended June 30, 2024.

New and amendments to IFRS Accounting Standards
issued but not yet effective

The following new standards, amendments to existing
standards and annual improvements have been issued, but are not effective for the financial year beginning on July 1, 2024 and have not
been early adopted:

  IFRS 18                                                           Presentation and Disclosure in Financial Statements 3                                    
  IFRS 19                                                           Subsidiaries without Public Accountability: Disclosures 3                                
  Amendments to IFRS 9 and IFRS 7                                   Amendments to the Classification and Measurement of Financial Instruments 2              
  Amendments to IFRS 9 and IFRS 7                                   Contracts Referencing Nature-dependent Electricity 2                                     
  Amendments to IFRS 10 and IAS 28                                  Sale or Contribution of Assets between an Investor and its Associate or Joint Venture 4  
  Amendments to IAS 21                                              Lack of Exchangeability 1                                                                
  Annual Improvements to IFRS Accounting Standards - Volume 11      Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10 and IAS 7 2                                

   1      Effective for annual periods beginning on or after 1 January  
          2025                                                          
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   2      Effective for annual periods beginning on or after