Summarised consolidated statement of changes in equity

Download (EXCEL)

 

 

    Share
capital
and share
premium
Rm
Shares
re-
purchased
Rm
Other
reserves
Rm
Retained
earnings
Rm
    Attributable
to owners
of Imperial
Rm
**Put
arrangement
over non-controlling
interests
Rm
Non-controlling
interests
Rm
    Total
equity
Rm
 
Balance at 30 June 2012 – Audited   22 (220) 503 14 361     14 666   1 223     15 889  
Adjustment resulting from the adoption
of IAS 19 – Employee Benefits
        (40)     (40)   (2)     (42)  
Total comprehensive income for the year       666 3 171     3 837   422     4 259  
Net attributable profit for the year*         3 296     3 296   392     3 688  
Other comprehensive income       666 (125)     541   30     571  
Movement in statutory reserves       21 (21)                  
Repurchase and cancellation of 4 003 074 ordinary shares from open market at an
average price of R185,29 per share
        (742)     (742)         (742)  
1 861 850 ordinary shares issued in settlement of share incentive scheme
obligations
  360   (271)       89   (14)     75  
Share-based equity cost charged to profit or loss       113       113   3     116  
Share-based equity reserve transferred to retained earnings on vesting       196 (196)                  
Share-based equity reserve hedge cost utilisation       (193)       (193)   2     (191)  
Ordinary dividends paid         (1 478)     (1 478)         (1 478)  
Realisation on disposal of subsidiaries       (1) 1                  
Non-controlling interests disposed, net of
acquisitions and shares issued
                  (64)     (64)  
Net increase in non-controlling interests       (11)       (11)   2     (9)  
Non-controlling interests share of dividends                   (277)     (277)  
Balance at 30 June 2013 – Audited*   382 (220) 1 023 15 056     16 241   1 295     17 536  
Total comprehensive income for the year       170 3 316     3 486   318     3 804  
Net attributable profit for the year         3 272     3 272   355     3 627  
Other comprehensive income       170 44     214   (37)     177  
Movements in statutory reserves       10 (10)                  
Share-based equity cost charged to profit or loss       101       101   3     104  
Share-based equity reserve transferred to retained earnings on vesting       (16) 16                  
Share-based equity reserve hedge cost utilisation       (95)       (95)   (5)     (100)  
Charge for amending the conversion profile of the deferred ordinary shares       70       70         70  
Ordinary dividends paid         (1 618)     (1 618)         (1 618)  
Repurchase and cancellation of 2 971 808 ordinary shares from open market at an
average price of R168,85 per share
        (502)     (502)         (502)  
Initial recognition of put options written over non-controlling interests                 (1 289)       (1 289)  
Share of changes in net assets in associates and joint ventures       91       91         91  
Realisation on disposal of subsidiaries       29 (29)                  
Non-controlling interests acquired, net of disposals and shares issued       (9)       (9)   376     367  
Net decrease in non-controlling interests       (225)       (225) 289 (96)     (32)  
Non-controlling interests share of dividends                   (322)     (322)  
Balance at 30 June 2014 – Audited   382 (220) 1 149 16 229     17 540 (1 000) 1 569     18 109  
* Amounts restated as a result of the application of amendments to IAS 19 – Employee Benefits. See note 3.
** Initial fair value of the put option liability relating to the additional 32% that Imperial will acquire from the non-controlling shareholders in Eco Health.