Page 39 - ar2012

Annual Report 2012
Financial Report / 37
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 2011 28,932 (3,992) 793 53,174 (606) (18) 78,283 (560) 77,723
Proft for the
fnancial year,
net of tax – – – 14,607 – – 14,607 – 14,607
Exchange difference
on translation
of subsidiaries – – 552 – – – 552 – 552
Net loss on hedge of
net investment in
foreign operation – – (32) – – – (32) – (32)
Net change in fair
value of available-
for-sale fnancial
assets – – – – (3,819) – (3,819) – (3,819)
Net change in fair
value of available-
for-sale fnancial
assets reclassifed
to proft or loss – – – – (244) – (244) – (244)
Total comprehensive
income for the
fnancial year − − 520 14,607 (4,063) − 11,064 − 11,064
Dividends paid on
ordinary shares 30 – – – (3,580) – – (3,580) – (3,580)
Issuance of ordinary
shares pursuant
to scrip dividend
scheme 27 1,000 – – – – – 1,000 – 1,000
Share issuance
expense 27 (75) – – – – – (75) – (75)
Total transactions
with owners in
their capacity as
owners 925 – – (3,580) – – (2,655) – (2,655)
Balance as at
31 March 2012 29,857 (3,992) 1,313 64,201 (4,669) (18) 86,692 (560) 86,132
The accompanying accounting policies and explanatory notes form an integral part of the fnancial statements.
(In Singapore dollars)