Vtech 2014 Annual Report Download - page 44

42 VTech Holdings Limited Annual Report 201442 VTech Holdings Limited Annual Report 2014
Consolidated Financial Statements
Consolidated Statement of Changes in Equity
For the year ended 31 March 2014
Attributable to shareholders of the Company
Note
Share
capital
US$ million
Share
premium
US$ million
Shares held
for Share
Purchase
Scheme
US$ million
Properties
revaluation
reserve
US$ million
Exchange
reserve
US$ million
Capital
reserve
US$ million
Hedging
reserve
US$ million
Revenue
reserve
US$ million
Total
equity
US$ million
At 1 April 2012, as previously reported 12.5 128.2 (0.9) 21.3 9.4 4.2 1.4 380.1 556.2
Effect of adoption of IAS 19 (Revised 2011) B – – – – – – – (9.5) (9.5)
At 1 April 2012, as restated 12.5 128.2 (0.9) 21.3 9.4 4.2 1.4 370.6 546.7
Changes in equity for the year ended
31 March 2013
Comprehensive income
Profit for the year, as restated – – – – – – – 201.5 201.5
Other comprehensive income (after tax
and reclassification adjustments)
Fair value gains on hedging – – – – – – 2.5 – 2.5
Realisation of hedging reserve – – – – – – (1.5) – (1.5)
Exchange translation differences – – – – (3.6) – – – (3.6)
Effect of remeasurement of net liability of
defined benefit scheme, net of deferred tax B – – – – – – – 2.3 2.3
Deficit arising on revaluation of properties,
net of deferred tax – – – (1.7) – – – – (1.7)
Other comprehensive income for
the year, as restated – – – (1.7) (3.6) – 1.0 2.3 (2.0)
Total comprehensive income for
the year, as restated – – – (1.7) (3.6) – 1.0 203.8 199.5
Final dividend in respect of the previous year – – – – – – – (150.2) (150.2)
Interim dividend in respect of the current year 5 – – – – – – – (40.1) (40.1)
Shares issued under share option scheme 16(a)&17(b) – 8.4 – – – – – – 8.4
Equity-settled share based payments – 2.0 – – – (2.0) – – –
Shares purchased for Share
Purchase Scheme 16(c)&17(b) – – (0.9) – – – – – (0.9)
Vesting of shares of Share
Purchase Scheme 16(c)&17(b) – – 0.9 – – – – – 0.9
At 31 March 2013, as restated 12.5 138.6 (0.9) 19.6 5.8 2.2 2.4 384.1 564.3
At 1 April 2013, as previously reported 12.5 138.6 (0.9) 19.6 5.8 2.2 2.4 392.1 572.3
Effect of adoption of IAS 19 (Revised 2011) B – – – – – – – (8.0) (8.0)
At 1 April 2013, as restated 12.5 138.6 (0.9) 19.6 5.8 2.2 2.4 384.1 564.3
Changes in equity for the year ended
31 March 2014
Comprehensive income
Profit for the year – – – – – – – 203.3 203.3
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 – – – – 6.7 – – – 6.7
Effect of remeasurement of net liability of
defined benefit scheme, net of deferred tax – – – – – – – 4.7 4.7
Deficit arising on revaluation of properties,
net of deferred tax – – – (1.3) – – – – (1.3)
Other comprehensive income for the year – – – (1.3) 6.7 – (6.6) 4.7 3.5
Total comprehensive income for the year – – – (1.3) 6.7 – (6.6) 208.0 206.8
Final dividend in respect of the previous year 5 – – – – – – – (160.5) (160.5)
Interim dividend in respect of the current year 5 – – – – – – – (40.1) (40.1)
Shares issued under share option scheme 16(a)&17(b) – 4.7 – – – – – – 4.7
Equity-settled share based payments – 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 12.5 144.5 (0.5) 18.3 12.5 1.0 (4.2) 391.5 575.6
The notes and principal accounting policies on pages 43 to 66 form part of these financial statements.