Attributable to owners of the Company
Group
FY2014
Share
capital
$’000
Treasury
shares
$’000
Foreign
currency
translation
reserve
$’000
Hedging
reserve
$’000
Accumulated
profits
$’000
Total
reserves
$’000
Equity
attributable to
owners of the
Company
$’000
Non-
controlling
interests
$’000
Total
equity
$’000
Restated opening balance at
1 July 2013
83,092
(923)
(3,390)
(1,272)
320,297 315,635
397,804
6,870 404,674
Profit for the year
–
–
–
–
22,118 22,118
22,118
(1,355)
20,763
Other comprehensive income
Translation differences relating
to financial statements of foreign
subsidiaries
–
–
(1,528)
–
–
(1,528)
(1,528)
(210)
(1,738)
Share of other comprehensive
income of joint ventures and
associates
–
–
(18)
–
–
(18)
(18)
(2)
(20)
Realisation of reserves on
change of interest in an associate
–
–
45
–
–
45
45
–
45
Remeasurement of defined
benefit pension plan
–
–
–
–
(699)
(699)
(699)
–
(699)
Net fair value changes to cash
flow hedges
–
–
–
1,270
–
1,270
1,270
–
1,270
Other comprehensive income
for the year, net of tax
–
–
(1,501)
1,270
(699)
(930)
(930)
(212)
(1,142)
Total comprehensive income
for the year
–
–
(1,501)
1,270
21,419 21,188
21,188
(1,567)
19,621
Contributions by and distributions
to owners
Capital contributions from
non-controlling interest
–
–
–
–
–
–
–
603
603
Dividends on ordinary
shares (Note 37)
–
–
–
–
(8,390)
(8,390)
(8,390)
– (8,390)
Total distributions to owners
–
–
–
–
(8,390)
(8,390)
(8,390)
603 (7,787)
At 30 June 2014
83,092
(923)
(4,891)
(2)
333,326 328,433
410,602
5,906 416,508
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
STATEMENTS OF CHANGES IN
EQUITY
For the year ended 30 June 2015
ASL Marine Holdings Ltd. /Annual Report 2015
72
