36
A n n u a l R e p o r t
2 0 1 2
Notes to the financial statements are included on pages 39 to 79
parent
Share Minority
Retained Hedging Revaluation
Total
Capital
Shares
Earnings
Reserves
Reserves
Equity
Note
$’000
$’000
$’000
$’000
$’000
$’000
Balance as at 31 March 2010
8,013
-
43,640
(905)
38,221
88,969
Net profit after tax for the year
-
-
12,489
-
-
12,489
Other comprehensive income
Effect on reserves balance due to
change in income tax rates
-
-
-
-
1,434
1,434
Interest rate swaps
-
-
-
(110)
-
(110)
Total other comprehensive income
-
-
-
(110)
1,434
1,324
Transactions with owners
On-network relays transferred to
the parent
-
-
(547)
-
358
(189)
Dividends paid
12
-
-
(3,250)
-
-
(3,250)
Total transactions with owners
-
-
(3,797)
-
358
(3,439)
Balance as at 31 March 2011
8,013
-
52,332
(1,015)
40,014
99,344
Net profit after tax for the year
-
-
5,324
-
-
5,324
Other comprehensive income
Interest rate swaps
-
-
29
(205)
-
(176)
Revaluation of land and buildings
-
-
-
-
329
329
Revaluation of network assets
-
-
-
-
35,193
35,193
Total other comprehensive income
-
-
29
(205)
35,522
35,346
Transactions with owners
Dividends paid
12
-
-
(3,560)
-
-
(3,560)
Total transactions with owners
-
-
(3,560)
-
-
(3,560)
Balance as at 31 March 2012
8,013
-
54,125
(1,220)
75,536 136,454
Attributable to Equity Holders
of the Company
8,013
-
54,125
(1,220)
75,536 136,454
Statement of changes in equity (continued)
for the year ended 31 March 2012
36
A n n u a l R e p o r t
2 0 1 2