Vtech 2015 Annual Report Download - page 49

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VTech Holdings Limited Annual Report 2015 47
Consolidated Statement of Changes in Equity
For the year ended 31 March 2015
Attributable to shareholders of the Company
Share
capital
Share
premium
Shares held
for Share
Purchase
Scheme
Properties
revaluation
reserve
Exchange
reserve
Capital
reserve
Hedging
reserve
Revenue
reserve
Total
equity
Note US$ million US$ million US$ million US$ million US$ million US$ million US$ million US$ million US$ million
At 1 April 2013, as previously reported 12.5 138.6 (0.9) 19.6 5.8 2.2 2.4 384.1 564.3
Effect of change in accounting policy for
tangible assets B – – – (19.6) (1.0) – – 5.9 (14.7)
At 1 April 2013, as restated 12.5 138.6 (0.9) – 4.8 2.2 2.4 390.0 549.6
Changes in equity for the year ended
31 March 2014
Comprehensive income
Profit for the year, as restated – – – – – – – 203.8 203.8
Other comprehensive income (after tax
and reclassification adjustments)
Fair value losses on hedging – – – – – – (4.3) – (4.3)
Realisation of hedging reserve – – – – – – (2.3) – (2.3)
Exchange translation differences, as restated B – – – – 6.4 – – – 6.4
Effect of remeasurement of net liability of
defined benefit scheme, net of deferred tax – – – – – – – 4.7 4.7
Other comprehensive income for
the year, as restated – – – – 6.4 – (6.6) 4.7 4.5
Total comprehensive income for
the year, as restated – – – – 6.4 – (6.6) 208.5 208.3
Final dividend in respect of the previous year – – – – – – – (160.5) (160.5)
Interim dividend in respect of the current year 5 – – – – – – – (40.1) (40.1)
Shares issued under share option scheme 16(b)&17(b) – 4.7 – – – – – – 4.7
Equity-settled share based payments 17(b) – 1.2 – – – (1.2) – – –
Shares purchased for Share Purchase Scheme 16(c)&17(b) – – (1.0) – – – – – (1.0)
Vesting of shares of Share Purchase Scheme 16(c)&17(b) – – 1.4 – – – – – 1.4
At 31 March 2014, as restated 12.5 144.5 (0.5) – 11.2 1.0 (4.2) 397.9 562.4
At 1 April 2014, as previously reported 12.5 144.5 (0.5) 18.3 12.5 1.0 (4.2) 391.5 575.6
Effect of change in accounting policy for
tangible assets B – – – (18.3) (1.3) – – 6.4 (13.2)
At 1 April 2014, as restated 12.5 144.5 (0.5) – 11.2 1.0 (4.2) 397.9 562.4
Changes in equity for the year ended
31 March 2015
Comprehensive income
Profit for the year – – – – – – – 198.1 198.1
Other comprehensive income (after tax
and reclassification adjustments)
Fair value gains on hedging – – – – – – 5.0 – 5.0
Realisation of hedging reserve – – – – – – 4.4 – 4.4
Exchange translation differences – – – – (28.0) – – – (28.0)
Effect of remeasurement of net liability of
defined benefit scheme, net of deferred tax – – – – – – – (0.6) (0.6)
Other comprehensive income for the year – – – – (28.0) – 9.4 (0.6) (19.2)
Total comprehensive income for the year – – – – (28.0) – 9.4 197.5 178.9
Final dividend in respect of the previous year 5 – – – – – – – (160.8) (160.8)
Interim dividend in respect of the current year 5 – – – – – – – (42.7) (42.7)
Shares issued under share option scheme 16(b)&17(b) – 3.4 – – – – – – 3.4
Equity-settled share based payments 17(b) – 0.9 – – – (0.9) – – –
Share option lapsed during the year 16(b)&17(b) – – – – – (0.1) – 0.1 –
Shares purchased for Share Purchase Scheme 16(c)&17(b) – – (1.7) – – – – – (1.7)
Vesting of shares of Share Purchase Scheme 16(c)&17(b) – – 1.3 – – – – – 1.3
At 31 March 2015 12.5 148.8 (0.9) – (16.8) – 5.2 392.0 540.8
The notes and principal accounting policies on pages 48 to 70 form part of these financial statements.