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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 40
(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
Dividends paid on
ordinary shares 27 – – – (3,637) – – (3,637) – (3,637)
Issuance of ordinary
shares pursuant to
scrip dividend
scheme 25 1,947 – – – – – 1,947 – 1,947
Share issuance
expense 25 (64) – – – – – (64) – (64)
Sale of treasury
shares – 3,976 – – – 2,187 6,163 – 6,163
Transfer of treasury
shares pursuant
to exercise of
share options 25 – 16 – – – (4) 12 – 12
Employee equity
benefits expense 31 – – – – – 100 100 – 100
Total contributions
by and distribution
to owners 1,883 3,992 – (3,637) – 2,283 4,521 – 4,521
Liquidation of a
subsidiary – – – – – – – 560 560
Acquisition of a
subsidiary 13 – – – – – – – 23,348 23,348
Acquisition of
non-controlling
interests without a
change in control 13 – – – – – 1,406 1,406 (11,629) (10,223)
Total changes in
ownership
interests
in subsidiaries – – – – – 1,406 1,406 12,279 13,685
Balance as at
31 March 2013 31,740 – 1,090 82,129 – 3,671 118,630 13,148 131,778