49
HG METAL MANUFACTURING LIMITED
ANNUAL REPORT 2014
STATEMENTS OF
CHANGES IN EQUITY
for the financial year ended 31 December 2014
Attributable to owners of the Company
Note
Share
capital
Treasury
shares
Capital
reserve
Fair
value
reserve
Foreign
currency
translation
reserve
Accumulated
losses
Equity
attributable
to owners
of the
Company,
total
Non-
controlling
interests
Total
equity
$’000 $’000 $’000 $’000
$’000
$’000
$’000
$’000 $’000
Group
Opening balance at 1 January 2013
137,314 (1,885)
2,527
(4)
(622)
(302)
137,028
1,861 138,889
Profit for the year
–
–
–
–
–
3,410
3,410
(151)
3,259
Other comprehensive income
Foreign currency translation
–
–
–
–
82
–
82
(24)
58
Share of other comprehensive
income of associates
–
–
–
–
167
–
167
–
167
Other comprehensive income
for the year, net of tax
–
–
–
–
249
–
249
(24)
225
Total comprehensive income for the year
–
–
–
–
249
3,410
3,659
(175)
3,484
Contributions by and
distributions to owners
Dividends on ordinary shares
31
–
–
–
–
–
(3,208)
(3,208)
(12)
(3,220)
Total transactions with owners in their
capacity as owners
–
–
–
–
–
(3,208)
(3,208)
(12)
(3,220)
Closing balance at 31 December 2013
137,314 (1,885)
2,527
(4)
(373)
(100)
137,479
1,674 139,153
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.