52 INOVIQ Limited 10 INTANGIBLE ASSETS AND GOODWILL As at 30 June 2022 $ As at 30 June 2021 $ INTELLECTUAL PROPERTY Patents – at cost 381,313 351,246 Accumulated amortisation (73,585) (36,720) 307,728 314,526 Trademarks at cost 37,039 11,897 Purchased intellectual property hTERT 2,896,772 2,896,772 Accumulated amortisation (749,272) (360,206) Accumulated impairment (1,790,842) - 356,658 2,536,566 Molecular NETS 15,686,495 15,686,495 Accumulated amortisation (1,440,536) (152,194) Accumulated impairment (4,431,828) (4,431,828) 9,814,131 11,102,473 SubB2M 1,150,000 1,150,000 Per Statement of Financial Position 11,665,556 15,115,462 Goodwill on acquisition Goodwill on acquisition of Sienna 13,919,779 13,919,779 Accumulated impairment (13,919,779) (2,889,219) Per Statement of Financial Position – 11,030,560 11,665,556 26,146,022 Notes to the Financial Statements for the year ended 30 June 2022
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