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VTech Holdings Ltd Annual Report 2010 39
Consolidated Statement of Changes in Equity
For the year ended 31 March 2010
Attributable to shareholders of the Company
Properties
Share Share revaluation Exchange Capital Hedging Revenue Minority Total
capital premium reserve reserve reserve reserve reserve Total interests equity
Note US$ million US$ million US$ million US$ million US$ million US$ million US$ million US$ million US$ million US$ million
At 1 April 2008 12.1 98.3 6.1 16.7 1.8 (1.0) 318.3 452.3 – 452.3
Changes in equity for
the year ended
31 March 2009
Total comprehensive
income for the year – – 4.8 (14.6) – 0.7 143.2 134.1 – 134.1
Final dividend in respect
of the previous year – – – – – – (125.4) (125.4) – (125.4)
Interim dividend in respect
of the current year 5 – – – – – – (29.5) (29.5) – (29.5)
Shares issued under
share option scheme 18(a) 0.2 6.7 – – – – – 6.9 – 6.9
Equity-settled share
based payments – 1.9 – – (0.1) – – 1.8 – 1.8
At 31 March 2009 and
1 April 2009 12.3 106.9 10.9 2.1 1.7 (0.3) 306.6 440.2 – 440.2
Changes in equity for
the year ended
31 March 2010
Total comprehensive
income for the year – – – 2.8 – 0.3 206.5 209.6 (1.1) 208.5
Final dividend in respect
of the previous year 5 – – – – – – (101.2) (101.2) – (101.2)
Interim dividend in respect
of the current year 5 – – – – – – (39.5) (39.5) – (39.5)
Shares issued under
share option scheme 18(a) 0.1 5.7 – – – – – 5.8 – 5.8
Equity-settled share
based payments – 0.7 – – 0.1 – – 0.8 – 0.8
Capital injection – – – – – – – – 2.9 2.9
At 31 March 2010 12.4 113.3 10.9 4.9 1.8 – 372.4 515.7 1.8 517.5
The notes and principal accounting policies on pages 39 to 65 form part of these financial statements.
Notes to the Financial Statements
Principal Accounting Policies
A Principal Activities and Organisation
The Group’s principal activities and operating segments are set
out in note 1 to the financial statements.
The Company was incorporated in Bermuda. In view of the
international nature of the Group’s operations, the financial
statements are presented in United States dollars.
B Statement of Compliance
The accompanying financial statements have been prepared
in accordance with International Financial Reporting Standards
(“IFRSs”) promulgated by the International Accounting Standards
Board (“IASB”). IFRSs includes International Accounting Standards
(“IASs”) and related Interpretations. These financial statements
also comply with the disclosure requirements of the Hong Kong
Companies Ordinance and the applicable disclosure provisions
of the Rules Governing the Listing of Securities on The Stock
Exchange of Hong Kong Limited (the “Listing Rules”).
The IASB has issued certain new and revised IFRSs that are
first effective or available for early adoption for the current
accounting period of the Group and the Company. Note (D) to
the financial statements provides information on any changes
in accounting policies resulting from initial application of these
developments to the extent that they are relevant to the Group
for the current and prior accounting periods reflected in these
financial statements.
The Group has not applied any new standard or interpretation
that is not yet effective for the current accounting period
(Note 27).