2 0 1 5 |
WE L ANNUA L REPOR T
36
Statement of Changes in Equity
(continued)
For the year ended 31 March 2015
Note
ATTRIBUTABLE TO EQUITY HOLDERS OF THE COMPANY
Contributed
equity
($000)
Convertible
notes
($000)
Reserves
($000)
Retained
earnings
($000)
Total
equity
($000)
Parent
Balance at 1 April 2013
111,142
39,000
160,679
73,223
384,044
Comprehensive income
Net profit for the year
20,650
20,650
Other comprehensive income
Cash flow hedge (net of tax)
-
-
(237)
-
(237)
Fair value gains:
- distribution network
-
-
(2,136)
2,136
-
Movement in deferred tax on revaluation
19
-
-
598
-
598
Net income recognised directly in equity
-
-
(1,775)
2,136
361
Total comprehensive income for 2013/2014
-
-
(1,775)
22,786
21,011
Transactions with owners
Interest on convertible note
27
-
-
-
(3,120)
(3,120)
Total Transactions with owners
-
-
-
(3,120)
(3,120)
Balance at 31 March 2014
111,142
39,000
158,904
92,889
401,935
Balance at 1 April 2014
111,142
39,000
158,904
92,889
401,935
Comprehensive income
Net profit for the year
20,507
20,507
Other comprehensive income
Cash flow hedge (net of tax)
-
-
(933)
-
(933)
Fair value gains:
- distribution network
-
-
(1,940)
1,940
-
Movement in deferred tax on revaluation
19
-
-
543
-
543
Net income recognised directly in equity
-
-
(2,330)
1,940
(390)
Total comprehensive income for 2014/2015
-
-
(2,330)
22,447
20,117
Transactions with owners
Interest on convertible note
27
-
-
-
(3,120)
(3,120)
Total Transactions with owners
-
-
-
(3,120)
(3,120)
Balance at 31 March 2015
111,142
39,000
156,574
112,216
418,932
The above statement of changes in equity should be read in conjunction with the accompanying notes.
