Statements of Changes in Equity
For the financial year ended 31 December 2014
Attributable to owners of the Company
2013
Group
Share
capital
(Note 27)
Capital
reserve
(Note 28)
Fair value
adjustment
reserve
(Note 29)
Accumulated
profits
Merger
deficit
(Note 30)
Total
reserves
Total
equity
S$’000 S$’000 S$’000
S$’000
S$’000 S$’000 S$’000
Opening balance at 1 January
2013
58,956
1,000
9
83,489
(16,239)
68,259 127,215
Profit for the year
–
–
–
23,898
–
23,898
23,898
Other comprehensive income
Net loss on fair value changes
of available-for-sale financial
assets
–
–
(21)
–
–
(21)
(21)
Total comprehensive income for
the year
–
–
(21)
23,898
–
23,877
23,877
Contributions and distributions to
owners
Dividends on ordinary shares
(Note 32)
–
–
–
(9,180)
–
(9,180)
(9,180)
Total contributions by and
distributions to owners
–
–
–
(9,180)
–
(9,180)
(9,180)
At 31 December 2013
58,956
1,000
(12)
98,207
(16,239)
82,956
141,912
(Amounts in Singapore dollars)
The accompanying accounting policies and explanatory notes form an integral part of the financial statements.
Hock Lian Seng Holdings Limited
Annual report 2014
39
