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Annual Report 2015 93
CONSOLIDATED STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2015
Consolidated statement of changes in equity
For the year ended 30 June 2015
Issued
capital
$'000
Accumulated
losses
$'000
Hedging
reserve
$'000
Share-
based
payments
reserve
$'000
Acquisition
reserve
$'000
Foreign
currency
translation
reserve
$'000
Total
equity
$'000
At 1 July 2013
734,007 (98,870)
2,397
8,793
3,142
- 649,469
Change in accounting
policy (note 3(b))
-
(79,407)
-
-
-
- (79,407)
Restated total equity at 1
July 2013
734,007 (178,277)
2,397
8,793
3,142
- 570,062
Profit for the year as
reported in the 2014
financial statements
-
46,556
-
-
-
-
46,556
Change in accounting
policy (note 3(b))
-
2,023
-
-
-
-
2,023
Restated profit for the year
-
48,579
-
-
-
-
48,579
Other comprehensive income
Effective portion of
changes in fair value of
cash flow hedges, net of
tax
-
-
(4,435)
-
-
-
(4,435)
Total comprehensive
income for the year
-
48,579
(4,435)
-
-
-
44,144
Transactions with
owners in their capacity
as owners:
Dividends paid
-
(9,333)
-
-
-
-
(9,333)
Share-based payments
expense
-
-
-
4,632
-
-
4,632
Issue of shares - Employee
Performance Rights Plan
1,053
-
-
(1,053)
-
-
-
Balance at 30 June 2014
735,060 (139,031)
(2,038)
12,372
3,142
- 609,505
The above consolidated statement of changes in equity should be read in conjunction with the accompanying notes.
Independence Group NL
29