consolidated statement of changes in equity
TRANSCRIPT
Pw
C H
old
ings
Ltd
and
its
Sub
sid
iarie
s
Co
nso
lidat
ed S
tate
men
t o
f C
hang
es in
Eq
uity
1
For
the
finan
cial
yea
r en
ded
31
Dec
emb
er 2
009
Att
ribut
able
to
equi
ty h
old
ers
of t
he C
omp
any
E
qui
ty
com
pon
ent
Sha
re
Fa
ir
Cur
renc
y of
A
sset
Sha
re
Trea
sury
op
tion
Cap
ital
valu
e H
edgi
ng
tran
slat
ion
conv
ertib
le
reva
luat
ion
Ret
aine
d
M
inor
ity
Tota
l
Not
e ca
pita
l sh
ares
re
serv
e
rese
rve
rese
rve
rese
rve
rese
rve
bon
ds
rese
rve
pro
fits
Tota
l in
tere
sts
equi
ty
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 20
09
Beg
inni
ng o
f fi
nanc
ial y
ear
32
,024
(9
00)
1,89
2 –
127
24
2,37
6 –
2,00
0 58
,852
96
,395
1,
761
98,1
56
Pur
chas
e of
tre
asur
y sh
ares
37
–
(2,0
72)
– –
– –
– –
– –
(2,0
72)
– (2
,072
) FR
S 3
2(33
)
Em
plo
yee
shar
e op
tion
sc
hem
e
- Va
lue
of e
mp
loye
e
se
rvic
es
38(b
)(i)
– –
690
– –
– –
– –
– 69
0 –
690
FRS
102
(7)
-
Trea
sury
sha
res
re-i
ssue
d
37
– 1,
554
(946
) 37
4 –
– –
– –
– 98
2 –
982
FRS
32(
33)
Issu
e of
sha
res
37
9,88
4 –
– –
– –
– –
– –
9,88
4 –
9,88
4 FR
S 1
(106
)(diii
)
Sha
re is
sue
exp
ense
s 37
(4
13)
– –
– –
– –
– –
– (4
13)
– (4
13)
FRS
1(1
06(d
iii),
109)
Con
vert
ible
bon
d
- eq
uity
com
pon
ent
38(b
)(vi)
– –
– –
– –
– 1,
685
– –
1,68
5 –
1,68
5 FR
S 3
2(28
)
Div
iden
d r
elat
ing
to 2
008
pai
d
40
– –
– –
– –
– –
– (1
0,10
2)
(10,
102)
(1
,920
) (1
2,02
2)
FRS
1(1
06)(d
iii)
Dis
pos
al o
f sub
sid
iary
– –
– –
– –
– –
– –
– (3
00)
(300
) FR
S 1
(106
)(diii
)
Acq
uisi
tion
of a
sub
sid
iary
13
–
– –
– –
– –
– –
– –
4,54
2 4,
542
FRS
1(1
06)(d
iii)
Tota
l com
pre
hens
ive
in
com
e fo
r th
e ye
ar
–
– –
114
445
63
582
– 20
2 30
,028
31
,434
3,
105
34,5
39
FRS
1(1
06)(d
i,ii)
End
of
fina
ncia
l yea
r
41,4
95
(1,4
18)
1,6
36
488
5
72
87
2
,958
1
,685
2
,202
78
,778
12
8,48
3 7,
188
135,
671
110
Ref
eren
ce
110Illustrative Annual Report 2009
Cha
nges
in E
quity
111Illustrative Annual Report 2009
Att
ribut
able
to
equi
ty h
old
ers
of t
he C
omp
any
S
hare
Fa
ir
Cur
renc
y A
sset
Sha
re
Trea
sury
op
tion
valu
e H
edgi
ng
tran
slat
ion
reva
luat
ion
Ret
aine
d
M
inor
ity
Tota
l
Not
e ca
pita
l sh
ares
re
serv
e re
serv
e re
serv
e re
serv
e re
serv
e p
rofit
s To
tal
inte
rest
s eq
uity
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 $’
000
$’00
0 20
08
Beg
inni
ng o
f fi
nanc
ial y
ear
32,0
24
– 1,
270
55
8 2,
454
1,25
9 57
,492
94
,562
1,
274
95,8
36
P
urch
ase
of t
reas
ury
shar
es
37
– (9
00)
– –
– –
– –
(900
) –
(900
) FR
S 3
2(33
)
Em
plo
yee
shar
e op
tion
sche
me
- Va
lue
of e
mp
loye
e se
rvic
es
38(b
)(i)
– –
622
– –
– –
– 6
22
– 62
2 FR
S 1
02(7
)
Div
iden
ds
rela
ting
to 2
007
pai
d
40
– –
–
(1
5,73
6)
(15,
736)
(5
50)
(16,
286)
FR
S 1
(106
)(diii
)
Tota
l com
pre
hens
ive
inco
me
for
th
e ye
ar
–
– –
72
16
(78)
74
1 17
,096
17
,847
1,
037
18,8
84
FRS
1(1
06)(d
i,ii)
End
of
fina
ncia
l yea
r
32,0
24
(900
) 1,
892
127
24
2,37
6 2,
000
58,8
52
96,3
95
1,76
1 98
,156
Pw
C H
old
ings
Ltd
and
its
Sub
sid
iarie
s
Co
nso
lidat
ed S
tate
men
t o
f C
hang
es in
Eq
uity
1
For
the
finan
cial
yea
r en
ded
31
Dec
emb
er 2
009
Ref
eren
ce
Gui
dan
ce n
ote
s
Co
nso
lidat
ed s
tate
men
t o
f ch
ang
es in
eq
uity
(“S
oC
E”)
Pre
sent
atio
n o
f ea
ch c
om
po
nent
of
equi
ty in
the
So
CE
1.
FRS
1(R
) req
uire
s an
ent
ity t
o sh
ow in
the
SoC
E, f
or e
ach
com
pon
ent
of e
qui
ty, a
rec
onci
liatio
n b
etw
een
the
carr
ying
am
ount
at
the
beg
inni
ng a
nd e
nd o
f the
per
iod
.
C
omp
onen
ts o
f eq
uity
incl
ude,
for
exam
ple
, eac
h cl
ass
of c
ontr
ibut
ed e
qui
ty, t
he a
ccum
ulat
ed b
alan
ce o
f eac
h cl
ass
of o
ther
com
pre
hens
ive
inco
me
and
ret
aine
d p
rofit
s.
FRS
1(1
06)(d
)
FRS
1(1
08)
111
Cha
nges
in E
qui
ty