Attributable to owners of the Company
Note
Share
capital
Treasury
shares
Capital
reserve
Fair value
reserve
Other
reserves
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
$’000
Group
Opening balance at
1 January 2014
137,314 (1,885)
2,527
(4)
–
(373)
(100)
137,479
1,674 139,153
Loss for the year
–
–
–
–
–
–
(16,090)
(16,090)
(661)
(16,751)
Other comprehensive
income
Foreign currency
translation
–
–
–
–
–
61
–
61
–
61
Share of other
comprehensive income
of associates
–
–
–
–
–
(103)
–
(103)
–
(103)
Other comprehensive
income for the year,
net of tax
–
–
–
–
–
(42)
–
(42)
–
(42)
Total comprehensive
income for the year
–
–
–
–
–
(42)
(16,090)
(16,132)
(661)
(16,793)
Contributions by and
distributions to owners
Issuance of ordinary shares 25 14,738
–
–
–
–
–
–
14,738
–
14,738
Dividends on ordinary
shares
31
–
–
–
–
–
–
(1,069)
(1,069)
–
(1,069)
Total contributions by and
distributions to owners
14,738
–
–
–
–
–
(1,069)
13,669
–
13,669
Changes in ownership
interests in subsidiary
Acquisition of non-
controlling interests
12
–
–
–
–
–
–
–
–
(449)
(449)
Premium paid on
acquisition of non-
controlling interests
12
–
–
–
–
(177)
–
–
(177)
–
(177)
Total changes in
ownership interests
in subsidiary
–
–
–
–
(177)
–
–
(177)
(449)
(626)
Total transactions with
owners in their capacity
as owners
14,738
–
–
–
(177)
–
(1,069)
13,492
(449)
13,043
Closing balance at
31 December 2014
152,052 (1,885)
2,527
(4)
(177)
(415)
(17,259)
134,839
564 135,403
49
HG METAL MANUFACTURING LIMITED
ANNUAL REPORT 2015
STATEMENTS OF
CHANGES INEQUITY
For the financial year ended 31 December 2015
