IB's statements are a PITA and will make you want to pull your hair out, if you have any.
I don't know what's going on from the info you posted. But let's take a stab at it.
The upper highlighted box containing 36.08 is simple. It the 21 shares times the dividend rate of 1.71816941. They are withholding 5.41 so your net amount is 30.67 . That's the easy part.
When IB pays interest or a dividend, they do an Accrual Reversal and they list it as a negative number. So on the date of payment, they would list lines 1 and 3 of the first 3 rows that you highlighted below. That's showing that you have a dividend credit (Line One with the code "Po") and when it is transferred to your account balance on the Pay Date, they add the debit line (Line Three with the code "Re").. The question remains, what is Line Two where the net debit is -32.16?
From your link it says:
"At the bottom of this section is the Ending Dividend Accruals in Base Currency. The postings (with code Po) are done for new accrual additions to the account. The reversals (with code Re) are done for the following three reasons: correction in dividend accruals, cancellation in dividend accrual, and reversal due to payout in cash."
My guess is that they posted an incorrect dividend of 30.67 (Line One) and then reversed it (Line Three). They then deducted the corrected dividend of 37.84 on Line Two (32.16 after the 5.68 withholding). When converted to EUR, the credit is 26.73 (22.71 after the 4.01 withholding). So if you see an account credit of either 32.16 AUD or 22.71 EUR on the Pay Date then my guess is correct. If not, this has been a waste of our time :->) and you should call IB.