Sustainability and Governance Report
Statements of Changes in EQUITY
Attributable to owners of the Company
For the financial year ended 31 March 2020 (cont'd)
Share Legal
capital reserve
Translation
reserve
Revaluation
Accumulated
Non-controlling
reserve
profits
Total
interests
Total
equity
2019
Group
$'000
$'000
$'000
$'000
$'000
$'000
$'000
$'000
Balance at 1 April 2018 (FRS Framework)
31,351
1,373
(4,443)
3,164
7,120
38,565
130
38,695
Cumulative effects of adopting SFRS(I)
4,443
(4,443)
Balance at 1 April 2018 (SFRS(I) Framework)
31,351
1,373
3,164
2,677
38,565
130
38,695
Profit for the year
3,812
3,812
(45)
3,767
Other comprehensive income
Foreign currency translation
(232)
(232)
(3)
(235)
Share of gain on property revaluation of associated company
Share of foreign currency translation of associated company
(364)
(364)
(364)
(152)
(152)
(152)
Total comprehensive income for the financial year
(384)
(364)
3,812
3,064
(48)
3,016
Contributions by and distributions to owners
Transfer from accumulated profits to legal reserve
Dividends paid to shareholders
160
Dividends paid to non-controlling shareholders
Total contributions by and distributions to owners,
representing total transactions with owners in their
capacity as owners
Balance at 31 March 2019
(160)
(2,526)
(2,526)
(82)
(2,526)
(82)
160
(2,686)
(2,526)
(82)
(2,608)
31,351
1,533
(384)
2,800
3,803
39,103
39,103
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
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