46
STATEMENTS OF CHANGES IN EQUITY
For the fnancial year ended 31 March 2014
(In Singapore dollars)
Attributable to owners of the Company
Group
Note
Share
capital
$’000
Treasury
shares
$’000
Foreign
currency
translation
reserve
$’000
Retained
earnings
$’000
Fair value
adjustment
reserve
$’000
Other
reserves
$’000
Share-
holders’
funds
$’000
Non-
controlling
interests
$’000
Total
equity
$’000
Balance as at
1 April 2012
29,857 (3,992)
1,313
64,201
(4,669)
(18)
86,692
(560)
86,132
Proft for the fnancial
year, net of tax
–
–
–
15,397
–
–
15,397
1,242 16,639
Exchange difference
on translation of
subsidiaries
–
–
112
–
–
–
112
(99)
13
Net loss on hedge of
net investment in
foreign operation
–
–
(561)
–
–
–
(561)
–
(561)
Net change in fair
value of available-
for-sale fnancial
assets
–
–
–
–
(387)
–
(387)
–
(387)
Net change in fair
value of available-
for-sale fnancial
assets reclassifed
to proft or loss
upon disposal
–
–
–
–
253
–
253
–
253
Net change in fair
value of available-
for-sale fnancial
assets reclassifed
to proft or loss
upon obtaining
control
13
–
–
–
–
4,803
–
4,803
–
4,803
Foreign currency
reserve reclassifed
to proft or loss
upon liquidation of
a subsidiary
–
–
401
–
–
–
401
–
401
Total comprehensive
income for the
fnancial year
–
–
(48)
15,397
4,669
–
20,018
1,143 21,161