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ANNUAL FINANCIAL STATEMENTS
140
Tiger Brands Limited Integrated Annual Report
2014
Statements of changes in equity
for the year ended 30 September 2014
Non-distributable reserves
(R’million)
Share
capital
and
premium
Share of
net
earnings
of
associates
Other
capital
reserves
Cash flow
hedge
reserve
GROUP
Balance at 1 October 2012
94,5 1 102,8
16,7
70,8
Restatement – IAS 19R
–
–
–
–
Balance at 1 October 2012 (restated)* (refer note 42)
94,5 1 102,8
16,7
70,8
Profit for the year
–
–
–
–
Other comprehensive income for the year
–
–
–
(57,3)
Total comprehensive income
–
–
–
(57,3)
Issue of share capital and premium
22,8
–
–
–
Acquisition of Dangote Flour Mills Plc
–
–
–
–
Transfers between reserves
–
214,3
–
–
Share-based payment
–
–
–
–
Dividends on ordinary shares
–
–
–
–
Total dividends
–
–
–
–
Less
: Dividends on empowerment shares
–
–
–
–
Sale of shares by empowerment entity
–
–
–
–
Balance at 30 September 2013 (restated)*
117,3 1 317,1
16,7
13,5
Profit for the year
–
–
–
–
Other comprehensive income for the year
–
–
–
(5,1)
Total comprehensive income
–
–
–
(5,1)
Issue of share capital and premium
22,1
–
–
–
Disposal of Agrosacks
–
–
–
–
Acquisition of non-controlling interest – DFM
–
–
(49,7)
–
Distribution to Oceana Empowerment Trust beneficiaries
– (143,4)
–
–
Subsidiary – Legal reserve transfer
–
–
25,8
–
Transfers between reserves
–
309,7
–
–
Share-based payment
–
–
–
–
Dividends on ordinary shares
–
–
–
–
Total dividends
–
–
–
–
Less
: Dividends on empowerment shares
–
–
–
–
Sale of shares by empowerment entity
–
–
–
–
Balance at 30 September 2014
139,4
1 483,4
(7,2)
8,4
Refer to note:
25
16
*
The amounts have been restated due to the adoption of IAS 19R.