Condensed consolidated statement of changes in equity
for the six months ended 31 December 2019
| Download (EXCEL) |
| Rm | Share capital and premium |
Shares repurchased |
Other reserves | Retained earnings |
|
| At 30 June 2018 – Audited | 1 030 | (560) | 271 | 22 050 | |
| Net impact of the adoption IFRS 16 – Leases (Refer to note 3) | (80) | (287) | |||
| Restated opening balance at 1 July 2018 | 1 030 | (560) | 191 | 21 763 | |
| Total comprehensive income for the year | 727 | 5 825 | |||
| Share-based cost charged to profit or loss | 91 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | 35 | (35) | |||
| Treasury shares cancelled delivered to settle share-based obligations | 134 | (134) | |||
| Share-based equity reserve hedge cost | (40) | ||||
| Transfer share-based payment reserve to liabilities | (13) | ||||
| Transfer of statutory reserve to retained income | 1 | (1) | |||
| Ordinary dividends paid | (767) | ||||
| Ordinary dividends distribution in specie on unbundling of Motus | (17 036) | ||||
| Repurchase of ordinary shares | (97) | ||||
| Non-controlling interests acquired, net of disposals and shares issued | |||||
| Net decrease in non-controlling interests through buyouts | (103) | ||||
| Realisation on deconsolidation of subsidiaries and businesses | 93 | (93) | |||
| Non-controlling interests' share of dividends | |||||
| At 31 December 2018 – Restated | 1 030 | (523) | 848 | 9 656 | |
| Total comprehensive income for the year | (351) | (2 462) | |||
| Share-based cost charged to profit or loss | 90 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | 5 | (5) | |||
| Treasury shares cancelled delivered to settle share-based obligations | 2 | (2) | |||
| Share-based equity reserve hedge cost | (97) | ||||
| Transfer of share payment reserve to share-based payment liability | 1 | ||||
| Transfer from statutory reserve to retained earnings | 30 | (30) | |||
| Ordinary dividends paid | (263) | ||||
| Repurchase of ordinary shares | (165) | ||||
| Cancellation of ordinary shares | 100 | (100) | |||
| Non-controlling interests acquired, net of disposals and shares issued | |||||
| Net decrease in non-controlling interests through buyouts | 113 | ||||
| Realisation on deconsolidation of subsidiaries and businesses | 119 | (119) | |||
| Non-controlling interests' share of dividends | |||||
| At 30 June 2019 – Restated | 1 030 | (586) | 756 | 6 677 | |
|---|---|---|---|---|---|
| Total comprehensive income for the year | (47) | 423 | |||
| Share-based cost charged to profit or loss | 68 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | (12) | 12 | |||
| Shares delivered to settle share-based obligations | 23 | (23) | |||
| Ordinary dividends paid | (208) | ||||
| Repurchase of ordinary shares | (225) | ||||
| Non-controlling interests acquired, net of disposals | |||||
| Net decrease in non-controlling interests through buyouts | (30) | ||||
| Non-controlling interests' share of dividends | |||||
| At 31 December 2019 | 1 030 | (788) | 712 | 6 904 |
| Rm | Attributable to owners of Imperial |
Put arrangement over non-controlling interestt |
Non-controlling interests |
Total equity |
||
| At 30 June 2018 – Audited | 22 791 | (566) | 900 | 23 125 | ||
| Net impact of the adoption IFRS 16 – Leases (Refer to note 3) | (367) | (36) | (403) | |||
| Restated opening balance at 1 July 2018 | 22 424 | (566) | 864 | 22 722 | ||
| Total comprehensive income for the year | 6 552 | 83 | 6 635 | |||
| Share-based cost charged to profit or loss | 91 | 91 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | ||||||
| Treasury shares cancelled delivered to settle share-based obligations | ||||||
| Share-based equity reserve hedge cost | (40) | (40) | ||||
| Transfer share-based payment reserve to liabilities | (13) | (13) | ||||
| Transfer of statutory reserve to retained income | ||||||
| Ordinary dividends paid | (767) | (767) | ||||
| Ordinary dividends distribution in specie on unbundling of Motus | (17 036) | (17 036) | ||||
| Repurchase of ordinary shares | (97) | (97) | ||||
| Non-controlling interests acquired, net of disposals and shares issued | 232 | 232 | ||||
| Net decrease in non-controlling interests through buyouts | (103) | 35 | (33) | (101) | ||
| Realisation on deconsolidation of subsidiaries and businesses | ||||||
| Non-controlling interests' share of dividends | (144) | (144) | ||||
| At 31 December 2018 – Restated | 11 011 | (531) | 1 002 | 11 482 | ||
| Total comprehensive income for the year | (2 813) | 69 | (2 744) | |||
| Share-based cost charged to profit or loss | 90 | 90 | ||||
| Share-based equity reserve transferred to retained earnings on vesting | ||||||
| Treasury shares cancelled delivered to settle share-based obligations | ||||||
| Share-based equity reserve hedge cost | (97) | (97) | ||||
| Transfer of share payment reserve to share-based payment liability | 1 | 1 | ||||
| Transfer from statutory reserve to retained earnings | ||||||
| Ordinary dividends paid | (263) | (263) | ||||
| Repurchase of ordinary shares | (165) | (165) | ||||
| Cancellation of ordinary shares | ||||||
| Non-controlling interests acquired, net of disposals and shares issued | (204) | (204) | ||||
| Net decrease in non-controlling interests through buyouts | 113 | 4 | 81 | 198 | ||
| Realisation on deconsolidation of subsidiaries and businesses | ||||||
| Non-controlling interests' share of dividends | (53) | (53) | ||||
| At 30 June 2019 – Restated | 7 877 | (527) | 895 | 8 245 | ||
|---|---|---|---|---|---|---|
| Total comprehensive income for the year | 376 | 82 | 458 | |||
| Share-based cost charged to profit or loss | 68 | (1) | 67 | |||
| Share-based equity reserve transferred to retained earnings on vesting | ||||||
| Shares delivered to settle share-based obligations | ||||||
| Ordinary dividends paid | (208) | (208) | ||||
| Repurchase of ordinary shares | (225) | (225) | ||||
| Non-controlling interests acquired, net of disposals | 19 | 19 | ||||
| Net decrease in non-controlling interests through buyouts | (30) | 35 | (50) | (45) | ||
| Non-controlling interests' share of dividends | (74) | (74) | ||||
| At 31 December 2019 | 7 858 | (492) | 871 | 8 237 |