consolidated statement of changes in equity

2
PwC Holdings Ltd and its Subsidiaries Consolidated Statement of Changes in Equity 1 For the financial year ended 31 December 2009 Attributable to equity holders of the Company Equity component Share Fair Currency of Asset Share Treasury option Capital value Hedging translation convertible revaluation Retained Minority Total Note capital shares reserve reserve reserve reserve reserve bonds reserve profits Total interests equity $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 $’000 2009 Beginning of financial year 32,024 (900) 1,892 127 24 2,376 2,000 58,852 96,395 1,761 98,156 Purchase of treasury shares 37 (2,072) (2,072) (2,072) FRS 32(33) Employee share option scheme - Value of employee services 38(b)(i) 690 690 690 FRS 102(7) - Treasury shares re-issued 37 1,554 (946) 374 982 982 FRS 32(33) Issue of shares 37 9,884 9,884 9,884 FRS 1(106)(diii) Share issue expenses 37 (413) (413) (413) FRS 1(106(diii), 109) Convertible bond - equity component 38(b)(vi) 1,685 1,685 1,685 FRS 32(28) Dividend relating to 2008 paid 40 (10,102) (10,102) (1,920) (12,022) FRS 1(106)(diii) Disposal of subsidiary (300) (300) FRS 1(106)(diii) Acquisition of a subsidiary 13 4,542 4,542 FRS 1(106)(diii) Total comprehensive income for the year 114 445 63 582 202 30,028 31,434 3,105 34,539 FRS 1(106)(di,ii) End of financial year 41,495 (1,418) 1,636 488 572 87 2,958 1,685 2,202 78,778 128,483 7,188 135,671 110 Reference 110 Illustrative Annual Report 2009 Changes in Equity

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Page 1: Consolidated Statement of Changes in Equity

Pw

C H

old

ings

Ltd

and

its

Sub

sid

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Co

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33)

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– –

– –

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00)

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) FR

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)

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135,

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110

Ref

eren

ce

110Illustrative Annual Report 2009

Cha

nges

in E

quity

Page 2: Consolidated Statement of Changes in Equity

111Illustrative Annual Report 2009

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ribut

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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

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Dec

emb

er 2

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Ref

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Gui

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ce n

ote

s

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(“S

oC

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Pre

sent

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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

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com

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ent

of e

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rec

onci

liatio

n b

etw

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the

carr

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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

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ple

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ass

of c

ontr

ibut

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ty, t

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ccum

ulat

ed b

alan

ce o

f eac

h cl

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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