Statements of changes in equity

FOR THE YEAR ENDED 30 SEPTEMBER 2013

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Group
Rm Notes Share
capital
Share-based
payment
reserves
Empowerment  
shares1
Treasury
shares
Equity
transactions
with
empowerment
partner and
non-controlling
shareholders
Non-distributable
reserve
Foreign
currency
translation
reserve
Retained
earnings
Attributable
to equity
holders of
Reunert Ltd
Non-controlling
interests
Total
Balance at 30 september 2011
200,3 751,0 (276,1) (1 253,6) (35,3) 3,9 (2,8) 4 493,0 3 880,4 55,2 3 935,6
Profit for the year               1 066,7 1 066,7 15,9 1 082,6
Other comprehensive income for the year             *    
                         
Total comprehensive income for the year
* 1 066,7 1 066,7 15,9 1 082,6
Share-based payment expense 2; 19 15,9 15,9 15,9
Dividends declared and paid 7 (563,5) (563,5) (13,9) (577,4)
Issue of shares: share capital and premium 19 42,5 42,5 42,5
Non-controlling shareholder’s interest purchased           0,4       0,4 (1,1) (0,7)
Balance at 30 september 2012
242,8 766,9 (276,1) (1 253,6) (34,9) 3,9 (2,8) 4 996,2 4 442,4 56,1 4 498,5
Profit for the year               959,0 959,0 13,8 972,8
Other comprehensive income for the year             4,9   4,9   4,9
                         
Total comprehensive income for the year
4,9 959,0 963,9 13,8 977,7
Share-based payment expense 2; 19 20,2 20,2 20,2
Deferred tax on share based payment expense 16 9,4 9,4 9,4
Dividends declared and paid 7 (603,1) (603,1) (9,7) (612,8)
Issue of shares 19 46,0 46,0 46,0
Redemption of preference shares 19 (0,7) * (0,7) (0,7)
Non-controlling shareholder’s interest purchased       (0,2) (0,2) (0,8) (1,0)
Transfer to retained earnings     (796,5)     35,1 (3,9)   765,3
Balance at 30 september 2013
  288,1 (276,1) (1 253,6) 2,1 6 117,4 4 877,9 59,4 4 937,3
* Nil due to rounding
1 These are shares held by Bargenel, a company sold by Reunert to an accredited empowerment partner in 2007. In terms of IFRS, until the amount owing by the empowerment partner is repaid to Reunert, Bargenel is to be consolidated by the group, as the significant risks and rewards of ownership of the equity have not passed to the empowerment partner.
 
Company
Rm Notes Share
capital
Share-based
payment
reserves
Non-
distributable
reserve
Retained
earnings
Total
Balance at 30 september 2011
200,3 639,7 0,3 4 099,8 4 940,1
Profit for the year       557,0 557,0
Other comprehensive income for the year      
             
Total comprehensive income for the year
557,0 557,0
Share-based payment credit 2; 19 (0,6) (0,6)
Dividends declared and paid 7 (694,6) (694,6)
Issue of shares: share capital and premium 19 42,5       42,5
Balance at 30 september 2012
242,8 639,1 0,3 3 962,2 4 844,4
Profit for the year       523,3 523,3
Other comprehensive income for the year      
             
Total comprehensive income for the year
523,3 523,3
Dividends declared and paid 7 (742,5) (742,5)
Issue of shares 19 46,0 46,0
Redemption of preference shares 19 (0,7) * (0,7)
Transfer to retained earnings     (639,1) (0,3) 639,4
Balance at 30 september 2013
  288,1 4 382,4 4 670,5
* Nil due to rounding