50
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
For the financial year ended 31 December 2014
The accompanying notes form an integral part of these financial statements.
Attributable to equity holders of the Company
Note
Share
capital
Fair
value
reserve*
Translation
reserve*
Retained
profits**
Total
Non–
controlling
interests
Total
equity
$’000
$’000
$’000
$’000
$’000
$’000 $’000
Group
2014
Beginning of financial
year
58,441
95
(2,024)
47,570 104,082
2,514
106,596
Issue of new shares for
acquisitions in prior
financial years
24
1,850
–
–
–
1,850
–
1,850
Purchase of treasury
shares
24
(136)
–
–
–
(136)
–
(136)
Award of performance
shares to employees 24
72
–
–
–
72
–
72
Issue of new shares
pursuant to rights issue 24
11,800
–
–
– 11,800
–
11,800
Dividends paid relating
to 2013
25
–
–
–
(8,877)
(8,877)
–
(8,877)
Total comprehensive
(loss)/income for the
financial year
–
(3)
43
17,460 17,500
739
18,239
End of financial year
72,027
92
(1,981)
56,153 126,291 3,253 129,544
2013
Beginning of financial
year
53,976
47
(253)
34,582
88,352
1,970
90,322
Issue of new shares for
acquisitions in prior
financial years
24
4,600
–
–
–
4,600
–
4,600
Purchase of treasury
shares
24
(135)
–
–
–
(135)
–
(135)
Dividends paid relating
to 2012
25
–
–
–
(2,733)
(2,733)
–
(2,733)
Issue of subsidiary’s
shares to non-
controlling interests
–
–
–
–
–
90
90
Total comprehensive
income/(loss) for the
financial year
–
48
(1,771)
15,721
13,998
454
14,452
End of financial year
58,441
95
(2,024)
47,570 104,082 2,514 106,596
* Fair value and translation reserves are not available for distribution.
** The retained profits of the Group and the Company are distributable.
