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STATEMENTS OF CHANGES IN EQUITY
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2013
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
MTQ Corporat ion Limi ted Annual Repor t 2012/13 38
(In Singapore dollars)
Group Note
Share
capital
Treasury
shares
Foreign
currency
translation
reserve
Retained
earnings
Fair value
adjustment
reserve
Other
reserves
Share-
holders’
funds
Non-
controlling
interests
Total
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
Profit for the financial
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 financial
assets – – – – (3,819) – (3,819) – (3,819)
Net change in fair
value of available-
for-sale financial
assets reclassified
to profit or loss
upon disposal – – – – (244) – (244) – (244)
Total
comprehensive
income for the
financial year − − 520 14,607 (4,063) − 11,064 − 11,064
Dividends paid on
ordinary shares 27 – – – (3,580) – – (3,580) – (3,580)
Issuance of ordinary
shares pursuant
to scrip dividend
scheme 25 1,000 – – – – – 1,000 – 1,000
Share issuance
expense 25 (75) – – – – – (75) – (75)
Total contributions
by and distribution
to 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