Notes to the Consolidated Financial Statements for the Year Ended 30 June 2014 NOTE 11: CONTROLLED ENTITIES  (a) Controlled entities: (b) Controlled entities acquired or disposed:  No controlled entities were acquired or disposed during the financial year. Country of Incorporation  Percentage Owned 2014  2013 Parent Entity:  Benitec Biopharma Limited  Australia  Controlled entities of Benitec Biopharma Limited:  Benitec Australia Limited  Australia  100%  100% Benitec Biopharma Limited  United Kingdom  100%  100% Benitec, Inc.  USA  100%  100% Benitec LLC  USA  100%  100% RNAi Therapeutics, Inc.  USA  100%  100% Tacere Therapeutics, Inc.  USA  100%  100% * Prepaid clinical trials - The Company announced on 3 June 2013 that it had committed to moving its non-small cell lung cancer therapeutic, into  clinical development. The Company is using European-based clinical research organisation Clinical Trials Group (CTGCRO) to manage both the  initial clinical development and trials. The Company made prepayments in the September quarter 2013 in order to secure favourable commercial  terms with CTGCRO for the conduct of the trials. 2014 2013 $ $ NOTE 9: TRADE AND OTHER RECEIVABLES CURRENT Sundry Debtors  121,587  105,073 NOTE 10: OTHER ASSETS CURRENT Prepayments 26,679 14,190 Prepaid clinical trials *  2,700,000  - Other current assets  240,060  16,028 2,966,739 30,218 Benitec Biopharma Ltd  Annual Report 2014 Page 31