42
STATEMENTS OF CHANGES IN EQUITY
For the financial year ended 31 March 2015
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
(In Singapore dollars)
Attributable to owners of the Company
Group
Note
Share
capital
$’000
Foreign currency
translation reserve
$’000
Retained
earnings
$’000
Other
reserves
$’000
Shareholders'
funds
$’000
Non-controlling
interests
$’000
Total
equity
$’000
Balance as at
1 April 2013
31,740
1,265
75,961 1,390 110,356
10,403
120,759
Profit for the financial
year, net of tax
–
–
23,878
–
23,878
772
24,650
Exchange difference
on translation of
subsidiaries
–
(4,979)
–
–
(4,979)
(456)
(5,435)
Net gain on hedge of
net investment in
foreign operation
–
3,929
–
–
3,929
–
3,929
Foreign currency
reserve reclassified
to profit or loss
upon liquidation of a
subsidiary
–
(219)
–
–
(219)
–
(219)
Total comprehensive
income/(loss) for
the financial year
–
(1,269)
23,878
–
22,609
316
22,925
Dividends paid on
ordinary shares
26
–
–
(5,031)
–
(5,031)
–
(5,031)
Issuance of ordinary
shares pursuant
to scrip dividend
scheme
24 2,434
–
–
–
2,434
–
2,434
Share issuance
expense
24
(66)
–
–
–
(66)
–
(66)
Settlement of share-
based payment
arrangements
–
–
–
(234)
(234)
(35)
(269)
Employee equity
benefits expenses
–
–
–
659
659
92
751
Total contributions by
and distributions to
owners
2,368
–
(5,031)
425 (2,238)
57
(2,181)
Acquisition of non-
controlling interests
without a change in
control
13
–
–
–
(70)
(70)
(1,121)
(1,191)
Total changes
in ownership
interests in
subsidiaries
–
–
–
(70)
(70)
(1,121)
(1,191)
Balance as at
31 March 2014
34,108
(4)
94,808 1,745 130,657
9,655
140,312
