TUNG LOK RESTAURANTS (2000) LTD / Annual Report
2016
42
Statement of changes in equity
For the year ended 31 March 2016
Group
Note
Share
capital
Currency
translation
reserve
Accumulated
losses
Attributable
to equity
owners of the
Company
Non-
controlling
interests
Total
$
$
$
$
$
$
At 1 April 2014
19,142,045
41,576 (12,814,356)
6,369,265 (2,744,737)
3,624,528
Profit/(loss) for the year
–
–
574,172
574,172 (1,126,939)
(552,767)
Other comprehensive income
Foreign currency translation representing other
comprehensive income for the year, net of tax
–
(108,100)
–
(108,100)
(10,901)
(119,001)
Total comprehensive income for the year, net of tax
–
(108,100)
574,172
466,072 (1,137,840)
(671,768)
Contributions by and distributions to owners
Dividends paid to non-controlling interests in
subsidiaries
–
–
–
–
(272,000)
(272,000)
Fair value adjustment on interest-free loans from
non-controlling interests in subsidiaries
–
–
–
–
142,214
142,214
Issue of share capital
27
9,408,000
–
–
9,408,000
–
9,408,000
Share issue expenses
27
(99,611)
–
–
(99,611)
–
(99,611)
Total contributions by and distributions to owners
9,308,389
–
–
9,308,389
(129,786)
9,178,603
Changes in ownership interests in subsidiaries
Disposal of subsidiary, representing total changes
in ownership interests in subsidiaries
–
(143,007)
–
(143,007)
2,166,563 2,023,556
Total transactions with owners in their capacity as
owners
9,308,389
(143,007)
–
9,165,382 2,036,777 11,202,159
At 31 March 2015
28,450,434
(209,531)
(12,240,184)
16,000,719 (1,845,800)
14,154,919
