TUNG LOK RESTAURANTS (2000) LTD / Annual Report
2016
41
Statement of changes in equity
For the year ended 31 March 2016
Group
Share
capital
Currency
translation
reserve
Accumulated
losses
Attributable
to equity
owners of the
Company
Non-
controlling
interests
Total
$
$
$
$
$
$
At 1 April 2015
28,450,434
(209,531)
(12,240,184)
16,000,719 (1,845,800)
14,154,919
Profit for the year
–
–
611,231
611,231
370,467
981,698
Other comprehensive income
Foreign currency translation representing other
comprehensive income for the year, net of tax
–
160,374
–
160,374
47,103
207,477
Total comprehensive income for the year, net of tax
–
160,374
611,231
771,605
417,570 1,189,175
Contributions by and distributions to owners
Dividends paid to non-controlling interests in
subsidiaries
–
–
–
–
(265,326)
(265,326)
Fair value adjustment on interest-free loans from
non-controlling interests in subsidiaries
–
–
–
–
237,989
237,989
Total transactions with owners in their capacity as
owners
–
–
–
–
(27,337)
(27,337)
At 31 March 2016
28,450,434
(49,157)
(11,628,953)
16,772,324 (1,455,567)
15,316,757
