MTQ Corporation Limited
Financial Report / 36
STATEMENTS OF
CHANGES IN EQUITY
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2012
Attributable to owners of the Company
Foreign
currency
Fair value
Share-
Non-
Share Treasury translation Retained adjustment Other holders’ controlling Total
Group
Note capital
shares
reserve earnings
reserve
reserve funds
interests equity
$’000
$’000
$’000
$’000
$’000
$’000 $’000
$’000
$’000
Balance as at
1 April 2010
28,159
(3,992)
1,618
46,065
2,156
(18) 73,988
(672) 73,316
Proft for the
fnancial year,
net of tax
–
–
–
10,631
–
– 10,631
112
10,743
Exchange difference
on translation of
subsidiaries
–
–
(825)
–
–
–
(825)
–
(825)
Net change in fair
value of available-
for-sale fnancial
assets
–
–
–
–
(2,762)
–
(2,762)
–
(2,762)
Total comprehensive
income for the
fnancial year
–
–
(825)
10,631
(2,762)
–
7,044
112
7,156
Dividends paid on
ordinary shares
30
–
–
–
(3,522)
–
–
(3,522)
–
(3,522)
Issuance of ordinary
shares pursuant to
scrip dividend
scheme
27
806
–
–
–
–
–
806
–
806
Share issuance
expense
27
(33)
–
–
–
–
–
(33)
–
(33)
Total transactions
with owners in
their capacity as
owners
773
–
–
(3,522)
–
–
(2,749)
–
(2,749)
Balance as at
31 March 2011
28,932
(3,992)
793
53,174
(606)
(18) 78,283
(560) 77,723
The accompanying accounting policies and explanatory notes form an integral part of the fnancial statements.
(In Singapore dollars)