Condensed consolidated statement of changes in equity
for the six months ended 31 December 2018
| Download (EXCEL) |
| Rm | Share capital and premium |
Shares repurchased |
Other reserves |
Retained earnings |
|
| At 30 June 2017 – Audited | 1 030 | (574) | 24 | 20 262 | |
| Total comprehensive income for the period | (500) | 1 306 | |||
| Share-based cost charged to profit or loss | 89 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | 146 | (146) | |||
| Shares cancelled and delivered to settle share-based obligations | 140 | (140) | |||
| Share-based equity reserve hedge cost | (74) | ||||
| Ordinary dividends paid | (649) | ||||
| Repurchase of 533 772 shares at an average price of R212.49 plus transaction costs | (113) | ||||
| Non-controlling interest acquired, net of disposals and shares issued | |||||
| Net decrease in non-controlling interest through buy-outs | (647) | ||||
| Non-controlling interest share of dividends | |||||
| At 31 December 2017 – Unaudited | 1 030 | (547) | (1 102) | 20 773 | |
| Total comprehensive income for the period | 1 193 | 1 900 | |||
| Share-based cost charged to profit or loss | 130 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | (11) | 11 | |||
| Shares cancelled and delivered to settle share-based obligations | 30 | (30) | |||
| Share-based equity reserve hedge cost | 42 | ||||
| Ordinary dividends paid | (636) | ||||
| Repurchase of 179 085 shares at an average price of R240,10 plus transaction costs | (43) | ||||
| Non-controlling interest acquired, net of disposals and shares issued | |||||
| Net decrease in non-controlling interest through buy-outs | 51 | ||||
| Realisation on disposal of subsidiaries | (2) | 2 | |||
| Non-controlling interest share of dividends | |||||
| At 30 June 2018 – Audited | 1 030 | (560) | 271 | 22 050 | |
|---|---|---|---|---|---|
| Total comprehensive income for the period | 727 | 5 832 | |||
| Share-based cost charged to profit or loss | 91 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | 35 | (35) | |||
| Shares cancelled and delivered to settle share-based obligations | 134 | (134) | |||
| Share-based equity reserve hedge cost | (40) | ||||
| Transfer of share payment reserve to share-based payment liability | (13) | ||||
| Transfer from statutory reserve to retained earnings | 1 | (1) | |||
| Ordinary dividends paid | (767) | ||||
| Ordinary dividends distribution in specie on unbundling of Motus | (17 036) | ||||
| Repurchase of 1 442 683 shares at an average price of R67,14 plus transaction costs | (97) | ||||
| Non-controlling interest acquired, net of disposals and shares issued | |||||
| Net decrease in non-controlling interest through buy-outs | (103) | ||||
| Realisation on disposal of subsidiaries | 93 | (93) | |||
| Non-controlling interest share of dividends | |||||
| At 31 December 2018 – Unaudited | 1 030 | (523) | 928 | 9 950 |
| Rm | Attributable to owners of Imperial |
Put arrangement over non- controlling interest |
Non- controlling interest |
Total equity |
|||
| At 30 June 2017 – Audited | 20 742 | (1 148) | 667 | 20 261 | |||
| Total comprehensive income for the period | 806 | 38 | 844 | ||||
| Share-based cost charged to profit or loss | 89 | 89 | |||||
| Share-based equity reserve transferred to retained earnings on vesting | |||||||
| Shares cancelled and delivered to settle share-based obligations | |||||||
| Share-based equity reserve hedge cost | (74) | (1) | (75) | ||||
| Ordinary dividends paid | (649) | (649) | |||||
| Repurchase of 533 772 shares at an average price of R212.49 plus transaction costs | (113) | (113) | |||||
| Non-controlling interest acquired, net of disposals and shares issued | 295 | 295 | |||||
| Net decrease in non-controlling interest through buy-outs | (647) | 627 | (48) | (68) | |||
| Non-controlling interest share of dividends | (131) | (131) | |||||
| At 31 December 2017 – Unaudited | 20 154 | (521) | 820 | 20 453 | |||
| Total comprehensive income for the period | 3 093 | 126 | 3 219 | ||||
| Share-based cost charged to profit or loss | 130 | 130 | |||||
| Share-based equity reserve transferred to retained earnings on vesting | |||||||
| Shares cancelled and delivered to settle share-based obligations | |||||||
| Share-based equity reserve hedge cost | 42 | 1 | 43 | ||||
| Ordinary dividends paid | (636) | (636) | |||||
| Repurchase of 179 085 shares at an average price of R240,10 plus transaction costs | (43) | (43) | |||||
| Non-controlling interest acquired, net of disposals and shares issued | 55 | 55 | |||||
| Net decrease in non-controlling interest through buy-outs | 51 | (45) | (40) | (34) | |||
| Realisation on disposal of subsidiaries | |||||||
| Non-controlling interest share of dividends | (62) | (62) | |||||
| At 30 June 2018 – Audited | 22 791 | (566) | 900 | 23 125 | |||
|---|---|---|---|---|---|---|---|
| Total comprehensive income for the period | 6 559 | 83 | 6 642 | ||||
| Share-based cost charged to profit or loss | 91 | 91 | |||||
| Share-based equity reserve transferred to retained earnings on vesting | |||||||
| Shares cancelled and delivered to settle share-based obligations | |||||||
| Share-based equity reserve hedge cost | (40) | (40) | |||||
| Transfer of share payment reserve to share-based payment liability | (13) | (13) | |||||
| Transfer from statutory reserve to retained earnings | |||||||
| Ordinary dividends paid | (767) | (767) | |||||
| Ordinary dividends distribution in specie on unbundling of Motus | (17 036) | (17 036) | |||||
| Repurchase of 1 442 683 shares at an average price of R67,14 plus transaction costs | (97) | (97) | |||||
| Non-controlling interest acquired, net of disposals and shares issued | 232 | 232 | |||||
| Net decrease in non-controlling interest through buy-outs | (103) | 35 | (33) | (101) | |||
| Realisation on disposal of subsidiaries | |||||||
| Non-controlling interest share of dividends | (144) | (144) | |||||
| At 31 December 2018 – Unaudited | 11 385 | (531) | 1 038 | 11 892 |