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Attributable to equity
holders of the Company
Share
capital
Other
reserves
Retained
profits
Total
Non-
controlling
interests
Total
equity
Note
$’000
$’000
$’000
$’000
$’000
$’000
2013
Beginning of financial year
(as previously reported)
89,431 15,482
1,308 106,221
3,702 109,923
Effect of the change in
accounting policy
–
7 101,050 101,057
424
101,481
Beginning of financial year
(as restated)
89,431 15,489 102,358 207,278
4,126 211,404
Dividends relating to financial
year 2012 final paid
31
–
–
(3,018)
(3,018)
–
(3,018)
Adjustment on acquisition
of additional shares in a
subsidiary from non-controlling
interest
–
–
(342)
(342)
(4,126)
(4,468)
Total comprehensive (expense)/
income for the year
–
(3,155)
92,158 89,003
–
89,003
End of financial year
89,431 12,334 191,156 292,921
– 292,921
2012
Beginning of financial year
(as previously reported)
89,431 17,171 (5,565)
101,037
(25)
101,012
Effect of the change in
accounting policy
–
– 94,973 94,973
–
94,973
Beginning of financial year
(as restated)
89,431 17,171 89,408 196,010
(25)
195,985
Dividends relating to financial
year 2012 interim paid
31
–
–
(2,268)
(2,268)
–
(2,268)
Dividends paid to non-controlling
interest of a subsidiary
–
–
–
–
(1,050)
(1,050)
Non-controlling interest’s share
in a subsidiary
–
–
–
–
4,397
4,397
89,431 17,171 87,140 193,742
3,322 197,064
Adjustment on acquisition
of additional shares in a
subsidiary from non-controlling
interest
–
–
–
–
25
25
Total comprehensive (expense)/
income for the year
–
(1,682)
15,218 13,536
779
14,315
End of financial year (as restated)
89,431 15,489 102,358 207,278
4,126 211,404
CONSOLIDATED STATEMENT OF CHANGES IN
EQUITY
For the financial year ended 31 December 2013
The accompanying notes form an integral part of these financial statemaents.
52
I
CENTURION CORPORATION LIMITED
I
ANNUAL REPORT 2013